Legal Opinion
Estate of DeNiro v. Commissioner
Court of Appeals for the Sixth Circuit
Decided October 17, 1984No. 83-1100PublishedCited by 21 opinions
1Opinion of the Court
WELLFORD, Circuit Judge.
The estate of Vincent DeNiro appeals from the tax court’s determination that the payment of the estate’s tax liability in 1969 by two corporations constituted income to the estate in the form of a constructive dividend. The estate further disputes the penalty imposed upon the estate for failing to file a tax return for 1969. We affirm in part and remand for further proceedings.
I
The parties to this controversy have been litigating tax matters for many years following the death of Vincent DeNiro under mysterious circumstances in the Cleveland area in 1961.1 This court…
2Cases cited22 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. MitchellSupreme Court of the United States · 1938
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
17 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Guilio J. Conti and Edith Conti v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Federal Deposit Insurance Corporation v. First Heights Bank, Fsb Pulte Diversified Companies, Inc. Pulte CorporationCourt of Appeals for the First Circuit · 2000
- Lewis v. CommissionerCourt of Appeals for the First Circuit · 1994
- Leonard C. Jaques, Sybil J. Jaques v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
16 more not listed; retrieve them via the Exa API.