Legal Opinion
Commissioner of Internal Revenue v. Roberts
Court of Appeals for the Fourth Circuit
Decided April 7, 1953No. 6538_1PublishedCited by 37 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States. The Tax Court held that the distribution in connection with the redemption of the stock of the corporation, under the circumstances of this case, was not essentially equivalent to, and not taxable as, the distribution of a dividend under section 115(g) of the Internal Revenue Code. We think the decision of the Tax Court was clearly erroneous. It must, therefore, be reversed.
We quote the applicable provisions of the Internal Revenue Code.and Treasury…
2Cases cited17 opinions
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
12 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Northup v. United StatesCourt of Appeals for the Second Circuit · 1957
32 more not listed; retrieve them via the Exa API.