Legal Opinion
Ringwalt v. United States
Court of Appeals for the Eighth Circuit
Decided February 16, 1977No. Nos. 76-1285 to 76-1287PublishedCited by 11 opinions
1Opinion of the Court
STEPHENSON, Circuit Judge.
Jack D. Ringwalt and other taxpayers1 appeal from the district court’s2 judgment disallowing their claims for income tax refunds for the year 1967. In this appeal appellants contend the district court erred in concluding that certain corporate transactions constituted a corporate reorganization rather than a liquidation producing more favorable tax treatment. For the reasons stated below, we affirm.
The basic facts are described in a stipulation adopted by the district court. In 1949 Ringwalt organized a general insurance agency entitled Ringwalt & Liesche, Inc. (R &…
2Cases cited15 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Survaunt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1947
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Atlas Tool Co. v. CommissionerUnited States Tax Court · 1978
- Nixon v. PhillipoffDistrict Court, N.D. Indiana · 1985
- Simon v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- Viereck v. United StatesUnited States Court of Claims · 1983
- Altenpohl v. CommissionerUnited States Tax Court · 1977
6 more not listed; retrieve them via the Exa API.