Legal Opinion

Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue

Court of Appeals for the Fourth Circuit

Decided February 1, 1968No. 11250-11252PublishedCited by 122 opinions

1Opinion of the Court

MARVIN JONES, Senior Judge:

Grant Foster was born in 1915 in Fairview, Arizona. In 1939 he went to Venezuela to work for Martin Engineer ing Company, which was engaged in heavy construction work. He advanced from heavy equipment operator to foreman and job superintendent while working for Martin. In July 1946 he left that company to become the sole proprietor of his own construction business in Venezuela.

Early in 1949 an official of the Venezuelan Ministry of Public Works approached Foster with a plan under which he and two other public works officials would use their positions to give…

2Cases cited19 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Remmer v. United StatesSupreme Court of the United States · 1954
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
  5. Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940

14 more not listed; retrieve them via the Exa API.

3Cited by122 opinions

  1. United States v. JanisSupreme Court of the United States · 1976
  2. Petzoldt v. CommissionerUnited States Tax Court · 1989
  3. Estate of Mason v. CommissionerUnited States Tax Court · 1975
  4. Estate of Temple v. CommissionerUnited States Tax Court · 1976
  5. Joseph Solomon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984

117 more not listed; retrieve them via the Exa API.

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