Crocker v. Commissioner
United States Board of Tax Appeals
The earnings of the original corporations herein continued to be such in the hands of the new corporation and when distributed to the stockholders of the new corporation were taxable as dividends.
1Opinion of the Court
OPINION.
MaRQuette: These proceedings were consolidated for hearing. The respondent has determined the following - deficiencies in income tax:
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The deficiencies for 1924 against the petitioners William H. Crocker and William W. Crocker are not contested. Since the re*774spondent has determined no deficiencies against petitioner Ethel W. Crocker for 1924 and petitioner Helen Crocker Russell for 1928, we do not have jurisdiction to determine the deficiencies against these petitioners for these years.
These proceedings were submitted on the pleadings and on the following stipulation:
1.…
2Cases cited2 opinions
- Baker v. CommissionerUnited States Board of Tax Appeals · 1933
- Robeson v. CommissionerUnited States Board of Tax Appeals · 1929
3Cited by16 opinions
- Frelbro Corp. v. CommissionerUnited States Tax Court · 1961
- Georday Enterprises v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1942
- Stifel v. CommissionerUnited States Board of Tax Appeals · 1934
- Campbell v. United StatesCourt of Appeals for the Third Circuit · 1944
- Barnes v. United StatesDistrict Court, E.D. Pennsylvania · 1938
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