Legal Opinion
Irving Gordon and Margaret Gordon v. Cmmissioner of Intenal Revenue
Court of Appeals for the Second Circuit
Decided March 16, 1970No. 316, Docket 33772PublishedCited by 21 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
By this appeal this case reaches our court for the second time. The taxpayers, husband and wife, were minority shareholders in the Pacific Telephone and Telegraph Company (Pacific), 89% of the stock of which was owned by the American Telephone and Telegraph Company (AT&T). Pacific, a California corporation, did business not only in that state but also in Oregon, Washington, and Idaho. In 1961 the management of Pacific decided to simplify its administration by dividing Pacific into two corporations, each of which would be owned directly by Pacific’s contemporary…
2Cases cited16 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Movielab, Inc. v. United StatesUnited States Court of Claims · 1974
- Redding v. CommissionerUnited States Tax Court · 1979
- In Re Charter Co.United States Bankruptcy Court, M.D. Florida · 1986
16 more not listed; retrieve them via the Exa API.