Legal Opinion
Lawrence v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 13, 1944No. 10449PublishedCited by 20 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This matter is before us on a petition to review a decision of the Tax Court of the United States determining that a deficiency of $1,147.24 exists in the income tax for 1937 of the estate of George Lawrence, deceased. The question raised is whether a dividend of $17,505 paid to the decedent by the George Lawrence Company, an Oregon corporation, was paid out of earnings of the corporation and so constituted taxable income to decedent, as the Commissioner ruled and the Tax Court held, or whether it was paid out of paid-in surplus and so was not taxable income, as…
2Cases cited5 opinions
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
- Wiget v. BeckerCourt of Appeals for the Eighth Circuit · 1936
- Leland v. CommissionerCourt of Appeals for the First Circuit · 1931
- Cooperative Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
3Cited by20 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
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