Legal Opinion
Tate v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 5, 1938No. 11110, 11109PublishedCited by 15 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These are petitions to review two decisions of the Board of Tax Appeals redetermining deficiencies in the income taxes of Mrs. Jennie E. Tate and her deceased husband, Frank R. Tate, for the year 1928. The cases were heard together below, and are presented upon a single record in this court, the facts in each case being identical.
The taxpayers each owned 750 shares in the Middleton Theatre Company, a corporation. In 1928 the corporation distributed to its stockholders the sum of $731,250 of which each of the taxpayers received $121,875, which-they failed to report in…
2Cases cited16 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Helvering v. CanfieldSupreme Court of the United States · 1934
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Avco Mfg. Corp. v. CommissionerUnited States Tax Court · 1956
- Gurtman v. United StatesDistrict Court, D. New Jersey · 1965
- Jones v. DawsonCourt of Appeals for the Tenth Circuit · 1945
10 more not listed; retrieve them via the Exa API.