Thistlethwaite v. Commissioner
United States Tax Court
Withdrawal of funds from a corporation by its president and majority stockholder held, on the facts, to be loans rather than dividends.
1Opinion of the Court
John R. Thistlethwaite and Patricia N. Thistlethwaite v. Commissioner.
Thistlethwaite v. Commissioner
Docket Nos. 304-63, 914-65.
United States Tax Court
T.C. Memo 1966-30; 1966 Tax Ct. Memo LEXIS 251; 25 T.C.M. (CCH) 193; T.C.M. (RIA) 66030;
February 15, 1966
Withdrawal of funds from a corporation by its president and majority stockholder held, on the facts, to be loans rather than dividends.
John S. Dowling, 363 S. Liberty St., Opelousas, La., for the petitioners. William O. Lynch, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined income tax…
2Cases cited6 opinions
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Wiese v. CommissionerUnited States Board of Tax Appeals · 1937
- V. H. Monette & Co. v. CommissionerUnited States Tax Court · 1965
- Simmons v. CommissionerUnited States Tax Court · 1956
- Bush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dolese v. United StatesCourt of Appeals for the Tenth Circuit · 1979
- Richard E. Busch Jr. & Jean N. Busch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Ca 79-3136 Roger Dolese and the Dolese Company, Transferees of Dolese Bros. Co., a Dissolved Corporation v. United States of America, the Dolese Company and Dolese Concrete Company (Wholly-Owned Subsidiary of Thedolese Company) v. United States of America, Roger Dolese v. United StatesCourt of Appeals for the Tenth Circuit · 1979