Legal Opinion
Foresun, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 22, 1965No. 15946_1PublishedCited by 31 opinions
1Opinion of the Court
HARRY PHILLIPS, Circuit Judge.
This is an income tax case involving transactions between two family-owned Ohio corporations and Mrs. Ada Osborn, who is the mother or mother-in-law of the officers and stockholders of petitioner. The taxpayer, Foresun, Inc., is referred to herein as “petitioner.” The other corporation, The Stalwart Rubber Company, is referred to as “Stalwart.” Mrs. Osborn’s husband, now deceased, was the principal stockholder of Stalwart during the years involved in this litigation and her children and their spouses owned practically all of the other Stalwart stock.
The foremost…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- George T. Smith and Clela v. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
- Austin Village, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
26 more not listed; retrieve them via the Exa API.