Legal Opinion
Chattanooga Sav. Bank v. Brewer
Court of Appeals for the Sixth Circuit
Decided January 14, 1927No. 4692PublishedCited by 30 opinions
1Per curiam
John D. Key and Webster T. James were sole owners of the capital stock of the Key-James Brick Company. During the year 1920 they withdrew funds from'the business without corporate action or authority, charging the withdrawals to themselves upon the books of the corporation. These withdrawals were made, from time to time, in practically the same proportion as their respective stock holdings. The final withdrawal of November 9, 1920, brought their totals for the year into exact proportions to such interests. Key received on that date $22,982.82, and James $7,017.18. On July 14,1921, the…
2Cases cited2 opinions
- Smith v. MooreCourt of Appeals for the Ninth Circuit · 1912
- Thompson v. Railroad CommissionDistrict Court, E.D. Louisiana · 1912
3Cited by30 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Regensburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
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