Legal Opinion
Jones v. Dawson
Court of Appeals for the Tenth Circuit
Decided March 5, 1945No. 3049PublishedCited by 11 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The question presented by this appeal is whether distributions made to the taxpayer during the taxable year 1936 as a stockholder of the Dawson Produce Company, in pursuance of a plan of liquidation, duly adopted but never fully consummated, should be treated as liquidating dividends under Section 115(c) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 868, and therefore taxable under Section 111, as held by the trial court, and if not, whether such distributions were nonetheless a nontaxable return of a capital investment. If they are…
2Cases cited9 opinions
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Beretta v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
- Tate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- H. C. Jones, Individually and as a Former Collector of Internal Revenue v. John Toole GriffinCourt of Appeals for the Tenth Circuit · 1954
- Nordberg Mfg. Co. v. KuhlCourt of Appeals for the Seventh Circuit · 1948
- Sanders v. FoxCourt of Appeals for the Tenth Circuit · 1958
6 more not listed; retrieve them via the Exa API.