Legal Opinion
Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 21, 1958No. 13374, 13375PublishedCited by 51 opinions
1Per curiam
The petitions of two brothers, Monroe Zipp and Bernard Zipp, and their respective wives for review of decisions of the Tax Court of the United States, holding deficiencies of $20,926.88 in the income taxes of each for the year 1950, were consolidated for hearing. The somewhat complicated transactions between the two brothers and their father, Louis Zipp, the founder and practically sole owner of the Paramount Steel and Supply Company, led to this tax litigation.
The Paramount Steel and Supply Company had a total of fifty outstanding shares of capital stock: all of which, except a few…
2Cases cited2 opinions
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Byers v. Commissioner of Internal Revenue. Byers Transp. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
3Cited by51 opinions
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Yelencsics v. CommissionerUnited States Tax Court · 1980
- Decker v. CommissionerUnited States Tax Court · 1959
- Ciaio v. CommissionerUnited States Tax Court · 1967
- Pacific Coast Music Jobbers, Inc. v. CommissionerUnited States Tax Court · 1971
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