Legal Opinion
Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United States
United States Court of Claims
Decided May 16, 1969No. 49-67, 52-67PublishedCited by 16 opinions
1Opinion of the Court
*1249ON PLAINTIFF’S MOTION AND DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT
DAVIS, Judge.
During the years 1949 through 1954 the stock of a small New Jersey corporation was wholly owned by the plaintiffs, two pairs of husbands and wives. In 1950, 1951, and 1952, amounts of $4,000, $4,800 and $4,800 were entered in the company’s books as accrued salaries of each of the husbands;1 for 1952, $250 was accrued as salaries of the wives. These sums were actually paid to plaintiffs in 1954, but were not reported by them for income tax purposes in that year — nor were they reported in 1950, 1951, and 1952.…
2Cases cited10 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- United States v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1960
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- United States v. Ed RachalCourt of Appeals for the Fifth Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- W & W Fertilizer Corp. v. United StatesUnited States Court of Claims · 1975
- Outlaw v. United StatesUnited States Court of Claims · 1974
- Zuckman v. United StatesUnited States Court of Claims · 1975
- Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Chertkof v. CommissionerUnited States Tax Court · 1976
11 more not listed; retrieve them via the Exa API.