Legal Opinion
Commissioner of Internal Revenue v. Greenspun
Court of Appeals for the Fifth Circuit
Decided August 22, 1946No. 11322PublishedCited by 18 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
These three appeals, one by the commissioner and one by each taxpayer, involve income taxes of M. Greenspun and excess profits and surtaxes of Parker-Browne Company, his solely owned corporation, for the years 1938, 1939 and 1940. They present four questions for our decision. Coming up on a record which tells a tale of family trusts and family corporations, and of Greenspun as the genius evoking and dominating them all, their proper answer requires not only a recognition of these facts but a thorough understanding and correct appraisal of the weight they should be…
2Cases cited5 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
3Cited by18 opinions
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- W. H. Armston Co., Inc. v. Commissioner of Internal Revenue. Armston v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Silverman v. CommissionerUnited States Tax Court · 1957
- Stearns Magnetic Mfg. Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Stearns (Two Cases)Court of Appeals for the Seventh Circuit · 1954
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