Legal Opinion
Johnson v. United States
District Court, E.D. Virginia
Decided August 6, 1969No. Civ. A. No. 6835PublishedCited by 2 opinions
1Opinion of the Court
WALTER E. HOFFMAN, Chief Judge.
MEMORANDUM
This action for refund of income taxes paid by the plaintiffs calls for a construction of Internal Revenue Code, section 301 (26 U.S.C., section 301), the facts being largely undisputed and contained in the stipulations filed at the pretrial conference and at trial.
The Mayflower Corporation owned a highrise apartment building at Virginia Beach, Virginia, constructed under the provisions of section 608 of the National Housing Act, 56 Stat. 303, 12 U.S.C., section 1743. The taxpayers acquired fifty-two percent of the corporation’s stock in 1949 at a cost…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Burnet v. LoganSupreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- United States v. IshamSupreme Court of the United States · 1873
- Bazley v. CommissionerSupreme Court of the United States · 1947
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3Cited by2 opinions
- Engle v. TalaricoAppellate Division of the Supreme Court of the State of New York · 1972
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