Legal Opinion
United States v. R. Perry Collins, (Two Cases)
Court of Appeals for the First Circuit
Decided April 2, 1962No. 5895_1PublishedCited by 22 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
Number 5895 is an appeal by the United States of America from a judgment of the United States District Court for the District of Massachusetts entered on June 27, 1961 in favor of the taxpayers in a refund action to recover income taxes and interest alleged to have been illegally assessed and collected. 1 The sole question involved on this appeal is whether $15,000 in cash received by taxpayers in 1954 from R. P. Collins & Company, Inc. (a Massachusetts corporation), in exchange for all of the common stock of the Permar Corporation (a Florida corporation) was taxable…
2Cases cited9 opinions
- Gray v. PowellSupreme Court of the United States · 1941
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Forstner Chain Corp. v. Marvel Jewelry Mfg. Co.Court of Appeals for the First Circuit · 1949
- Commissioner of Internal Revenue v. BabsonCourt of Appeals for the Seventh Circuit · 1934
- Commissioner of Internal Revenue v. ChampionCourt of Appeals for the Sixth Circuit · 1935
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3Cited by22 opinions
- Powe v. MilesCourt of Appeals for the Second Circuit · 1968
- Warner Bros. Inc., J. Joseph Bainton, Esquire v. Dae Rim Trading, Inc., and Yun Yon ChoCourt of Appeals for the Second Circuit · 1989
- Powe v. MilesCourt of Appeals for the Second Circuit · 1968
- Thomas Kerr and Barbara Kerr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Miele v. CommissionerUnited States Tax Court · 1971
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