Legal Opinion
Given v. Commissioner
Court of Appeals for the Eighth Circuit
Decided November 29, 1956No. 15422PublishedCited by 21 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The Tax Court redetermined delicien-, cies and penalties against 801 Walnut Street, Inc., a dissolved corporation,1 as to income and excess profits taxes for the years 1945 to 1947, inclusive, and imposed transferee liability upon Henry K. Given and Walter LaSalle therefor, as stockholders and distributees of the corporation. Review is sought on behalf of both the corporation2 and the transferees.
The liability of the corporation was related to rental income and sale profit derived from the LaSalle Building in Kansas City, Missouri. It was the contention of petitioners…
2Cases cited9 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- United Business Corp. of Am. v. CommissionerUnited States Board of Tax Appeals · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
- Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
- Schwager v. CommissionerUnited States Tax Court · 1975
- Carver v. United StatesUnited States Court of Claims · 1969
- Henry K. Given v. Commissioner Of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
16 more not listed; retrieve them via the Exa API.