Legal Opinion
Mrs. Leonie G. Mayer and Mrs. Leonie G. Mayer, (Substituted Plaintiff) v. Charles A. Donnelly, Collector of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 13, 1957No. 16463_1PublishedCited by 20 opinions
1Opinion of the Court
RIVES, Circuit Judge.
Augustus F. (Gus) Mayer and his wife, Mrs. Leenie G. Mayer, filed separate income tax returns for the year 1943, reporting as capital gains the profit which, according to them, they had received from the sale of their stock in Gus Mayer Co., Ltd. Additional income taxes were assessed against them on the theory that certain items were not capital gains, but constituted dividends distributed to the taxpayers. The taxpayers paid under protest the increased assessments and, in due course, sued in the district court for refund.
In the district court, the parties stipulated that:
2Cases cited6 opinions
- Zenz v. QuinlivanCourt of Appeals for the Sixth Circuit · 1954
- Moore v. CommissionerCourt of Appeals for the Seventh Circuit · 1941
- De Guire v. HigginsCourt of Appeals for the Second Circuit · 1947
- Northern Trust Co. Of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Hobson v. CommissionerUnited States Tax Court · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
- Merrill v. CommissionerUnited States Tax Court · 1963
- Rupe Investment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Christensen v. CommissionerUnited States Tax Court · 1959
15 more not listed; retrieve them via the Exa API.