Legal Opinion
Knight Newspapers v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 24, 1944No. 9647PublishedCited by 22 opinions
1Opinion of the Court
STMONS and McALLISTER, Circuit Judges.
The Commissioner determined a deficiency in the income tax return of the petitioner for the period July 1, 1939, to December 31, 1939, by including in the petitioner’s income a dividend, subsequently rescinded, on the common shares of an affiliate, thereby creating for the petitioner an undistributed Subchapter A net income, subject to a personal holding company surtax under § 500 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 500. The petitioner challenges the inclusion of the dividend as income because it was beyond the authority of the…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Barker v. MagruderCourt of Appeals for the D.C. Circuit · 1938
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Broomfield v. KosowMassachusetts Supreme Judicial Court · 1965
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Sicanoff Vegetable Oil Corporation v. Commissioner of Internal Revenue, Sicanoff Tallow Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Ashland Oil, Inc. v. GleaveDistrict Court, W.D. New York · 1982
17 more not listed; retrieve them via the Exa API.