Legal Opinion
Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 26, 1968No. 18289PublishedCited by 80 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
This is an appeal from a decision of the Tax Court adverse to the taxpayers. Petitioners are husband and wife who filed joint tax returns for the years 1957, 1958, and 1959 wherein this dispute arose. During all the applicable times Paul Berthold was owner and in sole control of two corporations — the Berthold Electric Company 1 and the Walberton Company.
The tax dispute pertains to the handling of $54,498.18 which was paid out of Berthold Electric Company funds for the construction of a building on land owned by Berthold. The building and land were transferred by him to…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Commissioner of Internal Revenue, in No. 13,785 v. Robert Makransky, of the Estate of Harry Makransky, and Helen Makransky. Commissioner of Internal Revenue, in Nos. 13,786, 13,787 v. Emanuel Moss and Sylvia Moss. Commissioner of Internal Revenue, in Nos. 13,788, 13,789 v. Hilda B. Schneider. Trust Under Deed of Joseph Binenstock (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (Formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, in Nos. 13,790, 13,791 v. Commissioner of Internal Revenue, Commissioner of Internal Revenue, in Nos. 13,792, 13,793 v. Allen C. Jacobs and Theodora B. JacobsCourt of Appeals for the Third Circuit · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Road Materials, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Road Materials, Inc.Court of Appeals for the Fourth Circuit · 1969
- Miele v. CommissionerUnited States Tax Court · 1971
- Richard E. Busch Jr. & Jean N. Busch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
75 more not listed; retrieve them via the Exa API.