Legal Opinion
Anthony v. Donisi and Janet L. Donisi v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 12, 1968No. 18231PublishedCited by 17 opinions
1Per curiam
This matter is before us on the petition of the taxpayers 1 to review a decision of the Tax Court that upheld the Commissioner’s assessment of a $6,- 799.96 income tax deficiency 2 for the taxable year ending December 31, 1960. The only issue presented to this Court is whether certain advances and expenditures received by the petitioner from Anthony V. Donisi, Inc. represented dividends or interest. This issue turns on whether the initial advances of the petitioner to the corporation were in the nature of equity or loans. Anthony V. Donisi, Inc. was incorporated in Ohio on April 27, 1959, and…
2Cases cited7 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Constance M. Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Jonathan B. Geftman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1998
- Austin Village, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Fidelity Commercial Co. v. CommissionerUnited States Tax Court · 1970
- Schering-Plough Corp. v. United StatesDistrict Court, D. New Jersey · 2009
- J. F. Stevenhagen Co. v. CommissionerUnited States Tax Court · 1975
12 more not listed; retrieve them via the Exa API.