Legal Opinion
Young v. United States
Court of Appeals for the Eighth Circuit
Decided April 29, 1953No. 14637PublishedCited by 10 opinions
1Opinion of the Court
COLLET, Circuit Judge.
The appellants sued to recover income taxes. Their complaint was dismissed and this appeal followed. The facts are as. follows.
On'August 9, 1946, H. W. Young, R. A.. Young, and R. A. Young, Jr., purchased the Twin City Coach Company, a corporation, which owned and operated the public bus transportation system in Fort Smith and Van Burén, Arkansas. Each owned a one-third interest. On • October 1, 1946, the Twin City Coach Company was dissolved according to the laws of Arkansas under which the Youngs became trustees of the dissolved corporation for the purpose, among other…
2Cases cited5 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. RothCourt of Appeals for the Second Circuit · 1948
- McKesson & Robbins, Inc. v. EdwardsCourt of Appeals for the Second Circuit · 1932
- Solomon v. United StatesCourt of Appeals for the Second Circuit · 1932
- Young v. United StatesDistrict Court, W.D. Arkansas · 1952
3Cited by10 opinions
- United States v. John & Patricia FormaCourt of Appeals for the Second Circuit · 1994
- Republic Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Barry-Wehmiller Machinery Co. v. CommissionerUnited States Tax Court · 1953
- Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Kingston Products Corporation v. The United StatesUnited States Court of Claims · 1966
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