Legal Opinion
Berliner v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided May 1, 1958No. Nos. 14024-14028PublishedCited by 15 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
These cases arise under the income tax laws of the District of Colum*652bia. They present the question whether amounts distributed in complete liquidation of a corporation, to the extent that those amounts exceed the cost of the stock and represent corporate earnings, are properly includible in the stockholders’ gross income as a dividend under Section 47-1551c(m) of the District of Columbia Code (1951).
In 1937 the petitioners became common stockholders in the Engineering & Research Corporation (“Erco”), each paying to the company the full par value for his or her…
2Cases cited21 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- White v. United StatesSupreme Court of the United States · 1938
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Verkouteren v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- District of Columbia v. Beatrice W. OppenheimerCourt of Appeals for the D.C. Circuit · 1962
- Ned Bord and Anne R. Bord v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- John H. Verkouteren v. District of Columbia, Herman Oshinsky v. District of Columbia, Charles Oshinsky v. District of Columbia, William Oshinsky v. District of Columbia, Herman Fenichel v. District of Columbia, Bernard Margolius v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- Estate of Migiel John Uline, Deceased v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1966
10 more not listed; retrieve them via the Exa API.