Legal Opinion
Nickelsburg v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 14, 1946No. 35PublishedCited by 22 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner was during 1940, and since 1923 had been, president and chairman of the boards of directors of both Fur Merchants Warehouse Corporation and its wholly owned subsidiary operating company Fur Merchants Cold Storage Co., Inc., and he is the chief stockholder of the former owning approximately 74% of its stock. As manager of the subsidiary, Cold Storage, he had received a salary of $20,-000 per year, but for managing the parent company, Warehouse, he received no compensation except that in 1936 he was paid a bonus of $1,500 which he reported as income and which…
2Cases cited12 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. WemyssSupreme Court of the United States · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Silverman v. CommissionerUnited States Tax Court · 1957
- Hilda Bounds v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- Edward F. Webber v. Commissioner or Internal Revenue, Edward F. Webber and Lelia Vesta Webber v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Smith v. Manning (Two Cases)Court of Appeals for the Third Circuit · 1951
17 more not listed; retrieve them via the Exa API.