Legal Opinion
United States v. Charles Kavanagh
Court of Appeals for the Eighth Circuit
Decided November 28, 1962No. 16843PublishedCited by 14 opinions
1Opinion of the Court
RIDGE, Circuit Judge.
This is an appeal from a judgment for the appellee Charles Kavanagh (hereinafter called “plaintiff”) for $13,816.00, plus interest, entered on March 13,1961. 1
The plaintiff sues to recover an alleged overpayment of taxes for the taxable years 1952 and 1953 on the theory that amounts distributed to him as a stockholder by a corporation were a return of capital, rather than income, and hence the tax assessed on such amounts was improper. The facts were established by • stipulation and written documentary evidence and are in part summarized in the memorandum opinion of the…
2Cases cited15 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. AndersonSupreme Court of the United States · 1926
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Allen C. HOEFELMAN, Appellant, v. CONSERVATION COMMISSION OF the MISSOURI DEPARTMENT OF CONSERVATION, Et Al., AppelleesCourt of Appeals for the Eighth Circuit · 1983
- Frito-Lay, Inc. v. So Good Potato Chip CompanyCourt of Appeals for the Eighth Circuit · 1976
- United States v. Salvatore Guido, United States of America v. Douglas BoyleCourt of Appeals for the Ninth Circuit · 1979
- United States v. El Pomar Investment CompanyCourt of Appeals for the Tenth Circuit · 1964
9 more not listed; retrieve them via the Exa API.