Legal Opinion
Wiegand v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 13, 1952No. 10226-10234PublishedCited by 9 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The petitioners comprise all the stockholders of the Wiegand Company, save two (the Tourtelots, whose tax case was decided in their favor, Tourtelot v. Commissioner of Internal Revenue, 7 Cir., 1951, 189 F.2d 167, and they seek a review of a decision of the Tax Court, 14 T.C. 136, which confirmed assessments of deficiencies against them by reason of stock dividends declared by Wiegand Company in June, 1940. The respective interests of the petitioners, their contentions and those of the Commissioner, are so fully set out in the opinions of the Tax Court and of its concurring…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Towne v. EisnerSupreme Court of the United States · 1918
- Koshland v. HelveringSupreme Court of the United States · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Chamberlin v. CommissionerCourt of Appeals for the Sixth Circuit · 1953
- Schmitt v. Commissioner of Internal Revenue. Lehren v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Caswell's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Ninth Circuit · 1954
- Chamberlin v. Commissioner of Internal Revenue (Two Cases). Toner v. Commissioner of Internal Revenue. Carl v. Commissioner of Internal Revenue. Schrock v. Commissioner of Internal Revenue. Pierce v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Messer v. CommissionerUnited States Tax Court · 1953
4 more not listed; retrieve them via the Exa API.