Legal Opinion
General Securities Co. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided October 29, 1941No. 2271PublishedCited by 7 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition by the General Securities Company 1 to review a decision of the Board of Tax Appeals.
The taxpayer is a corporation organized under the laws of the state of Colorado and is a personal holding company within the meaning of § 351(b) (1) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 757. During the calendar year 1934 the taxpayer’s undistributed adjusted net income under § 351 of the Revenue Act of 1934, before the deduction for dividends paid, was $229,017.02. During the year 1934 the taxpayer paid cash dividends out of earnings and profits…
2Cases cited7 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Peabody v. EisnerSupreme Court of the United States · 1918
- Noteman v. WelchCourt of Appeals for the First Circuit · 1939
- Crane-Johnson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Vondermuhll v. HelveringCourt of Appeals for the D.C. Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Knight Newspapers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Leroy Frantz, Jr. And Sheila Frantz v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- C. Blake McDowell, Inc. v. CommissionerUnited States Tax Court · 1977
- C. Blake McDowell, Inc. v. CommissionerUnited States Tax Court · 1977
- Fulman v. United StatesSupreme Court of the United States · 1978
2 more not listed; retrieve them via the Exa API.