Legal Opinion
Crane-Johnson Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 3, 1939No. 11446PublishedCited by 25 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The facts were stipulated and hence are not in dispute. Petitioner, a corporation, was organized under the laws of the State of North Dakota in 1903. As of January 1, 1936, it had a deficit of $21,251.40. The records, prior to January 1, 1929, do not show whether the deficit occurred from operating losses or capital distributions in excess of earnings, or other adjustments. No dividend distribution had been made by the petitioner since March, 1930, when $9,672 was distributed from its…
2Cases cited11 opinions
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Tennessee Publishing Co. v. American National BankSupreme Court of the United States · 1936
- Cincinnati v. VesterSupreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Crane-Johnson Co. v. HelveringSupreme Court of the United States · 1940
- Adams v. CommissionerUnited States Tax Court · 1985
- Boyd v. Comm'rUnited States Tax Court · 2001
- C. George Swallow v. United StatesCourt of Appeals for the Tenth Circuit · 1963
20 more not listed; retrieve them via the Exa API.