Legal Opinion
Ward v. Rountree
District Court, M.D. Tennessee
Decided April 13, 1961No. Civ. A. No. 2517PublishedCited by 3 opinions
1Opinion of the Court
WILLIAM E. MILLER, District Judge.
In this action, the plaintiffs seek recovery of $141,315.70 paid to defendant pursuant to an assessment of income tax deficiency, with interest, for the year 1954. The plaintiffs as husband and wife filed a joint return for the year in question, but the controversy relates to the income of the husband alone. Consequently, the term “plaintiff” when hereafter used will refer to the plaintiff John A. Ward.
The issue presented is whether plaintiff received constructive dividends in 1954 as a result of stock redemptions by two corporations in which plaintiff and…
2Cases cited19 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
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3Cited by3 opinions
- Priester v. CommissionerUnited States Tax Court · 1962
- First National Bank v. State Tax CommissionOregon Supreme Court · 1966
- Priester v. CommissionerUnited States Tax Court · 1962