Davis v. Commissioner
United States Tax Court
Held: D received dividends of $ 200,451 from certain intercorporate transfers of money. Held, further, D's sec. 1244, I.R.C. loss was $ 12,500.
1Opinion of the Court
ROBERT E. DAVIS AND REBECCA DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; AREDCO, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davis v. Commissioner
Docket Nos. 24808-93, 24824-93
United States Tax Court
T.C. Memo 1995-283; 1995 Tax Ct. Memo LEXIS 280; 69 T.C.M. (CCH) 3004;
June 22, 1995, Filed
Decisions will be entered under Rule 155.
Held: D received dividends of $ 200,451 from certain intercorporate transfers of money. Held, further, D's sec. 1244, I.R.C. loss was $ 12,500.
For petitioners: Peter C. Guild and Max K. Boyer.
For respondent: Katherine Holmes…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Rushing v. CommissionerUnited States Tax Court · 1969
- W. B. Rushing v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
21 more not listed; retrieve them via the Exa API.
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