Legal Opinion
Norman J. Fischer and Mary P. Fischer v. United States
Court of Appeals for the Seventh Circuit
Decided December 28, 1973No. 72-1273PublishedCited by 22 opinions
1Opinion of the Court
WILLIAM J. CAMPBELL, Senior District Judge.
This income tax refund suit was commenced in the District Court for the Eastern District of Wisconsin by the plaintiffs, Norman J. and Mary P. Fischer.1 The facts were either stipulated or agreed to by the parties, and *220the trial resulted in a denial of the taxpayer’s refund claim. We affirm. ■>
The undisputed facts show that the taxpayer, Norman J. Fischer, was the president and a member of the board of directors of Medalists Industries Inc. (hereafter “Medalists”), and that he owned 12,015 shares of its common stock. Additionally, taxpayer had the…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. GilmoreSupreme Court of the United States · 1963
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- John K. Johnsen Frances Johnsen, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Gould v. CommissionerUnited States Tax Court · 1975
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Smith v. CommissionerUnited States Tax Court · 1976
17 more not listed; retrieve them via the Exa API.