Legal Opinion
United States v. The Adams Building Company, Inc.
Court of Appeals for the Sixth Circuit
Decided February 9, 1976No. 75--1784PublishedCited by 25 opinions
1Opinion of the Court
WILLIAM E. MILLER, Circuit Judge.
The government has appealed from a judgment of the district court, Northern District of Ohio, in favor of the defendants involving taxes assessed against the defendant corporation (“Adams, Inc.”).
Dan Adams and Edward Witkowski were carpenters and small-scale builders who incorporated Adams, Inc., in 1958 to conduct their business in corporate form. Edward Witkowski and Margaret, his wife, jointly owned one-half of the corporate stock. Delores Adams, the wife of Dan Adams, owned the other one-half. Dan Adams was the president and Edward Witkowski the secretary…
2Cases cited10 opinions
- Chadwick v. Air Reduction CompanyDistrict Court, N.D. Ohio · 1965
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- Charlie Delia, Transferee of Assets of Lath Rite Builders, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
- Commissioner of Internal Revenue v. GodfreyCourt of Appeals for the Second Circuit · 1931
- In the Matter of Berman & Company, Inc., Bankrupt. National Finance Company v. Carl J. Marlow, Trustee, Etc.Court of Appeals for the Sixth Circuit · 1965
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3Cited by25 opinions
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Fehlhaber v. CommissionerUnited States Tax Court · 1990
- Robert Fehlhaber v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1992
- United States v. ResslerDistrict Court, S.D. Florida · 1977
- Hagaman v. CommissionerUnited States Tax Court · 1993
20 more not listed; retrieve them via the Exa API.