Legal Opinion
Henricksen v. Braicks
Court of Appeals for the Ninth Circuit
Decided August 11, 1943No. 10233PublishedCited by 5 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This case turns on the question of whether or not a ■ “distribution in liquidation,” alleged to have been made to the stockholders of a corporation during a winding-up process that was carried out with the formation of a new corporation in view, amounted to a “taxable dividend paid” entitling the outgoing corporation to a credit under the Revenue Act of 1936.
The 'appellees brought suit as liquidating trustees of the Pommerelle Company, Inc., hereafter referred to as the old company, to recover $8,338.98, corporation income and excess-profits taxes and interest paid to…
2Cases cited4 opinions
- Helvering v. Credit Alliance Corp.Supreme Court of the United States · 1942
- Cohen v. L. & G. Investment Co.Washington Supreme Court · 1936
- Woodward Inv. Co. v. CommissionerUnited States Board of Tax Appeals · 1942
- Commissioner v. Winchester Repeating Arms Co.Court of Appeals for the Seventh Circuit · 1943
3Cited by5 opinions
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- United States v. Arcade Co.Court of Appeals for the Sixth Circuit · 1953
- Commissioner of Internal Revenue v. Wayne Coal Mining Co. Commissioner of Internal Revenue v. Hillman Coal & Coke CoCourt of Appeals for the Third Circuit · 1954
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956