Legal Opinion
Fleischer v. Commissioner
Court of Appeals for the Eighth Circuit
Decided December 5, 1946No. 13389PublishedCited by 8 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Tax Court denying petitioners’ separate claims for refund of income taxes for the year 1941. Petitioners assert that part of what was reported by them as income for that year turned out to be a return of capital.
Alfred J. Fleischer is the son of Minnie R. Fleischer and her husband, Morris I. Fleischer. In 1941, the three Fleischers were the sole stockholders, directors and officers of Fleischer-Seeger Construction Company, a Missouri corporation with a capital stock of $15,000. The corporation paid in that year to its…
2Cases cited3 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. WilcoxSupreme Court of the United States · 1946
3Cited by8 opinions
- Greenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1947
- Capital Warehouse Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1948
- Smith v. Manning (Two Cases)Court of Appeals for the Third Circuit · 1951
- Commissioner of Internal Revenue v. Hartfield. Commissioner of Internal Revenue v. HealyCourt of Appeals for the Second Circuit · 1952
- Garrison v. CommissionerUnited States Tax Court · 1969
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