Legal Opinion
John Wanamaker Philadelphia v. Com'r of Int. Revenue
Court of Appeals for the Third Circuit
Decided December 30, 1943No. 8439PublishedCited by 31 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is a petition to review a decision of the Tax Court. The facts were stipulated and the stipulated facts were adopted by the Tax Court as its findings of fact. 1943, 1 T. C. 937.
John Wanamaker Philadelphia, the taxpayer, is a Pennsylvania corporation which owns and operates a department store in Philadelphia. Prior to December 14, 1920, its outstanding capital stock consisted of 75.000 shares of common stock of the par value of $7,500,000. Of these shares 73,-995 were held by John Wanamaker, 1,000 by his son, Rodman Wanamaker, and 5 by his associate, William L. Nevin.…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- United States v. Title Guarantee & Trust Co.Court of Appeals for the Sixth Circuit · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- Gooding Amusement Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1956
- Mennuto v. CommissionerUnited States Tax Court · 1971
- Diamond Bros. Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
26 more not listed; retrieve them via the Exa API.