Dillier v. Commissioner
United States Tax Court
In 1955, the five individual petitioners, engaged as partners in the business of processing and selling sausage products, decided to incorporate the business. It was determined that the four petitioner corporations would be organized, each to take over a portion of the partnership business. Articles of incorporation for the four corporations were filed on July 29, 1955, but it was not until 1956 that most of the steps were taken to transfer the business to the corporations.
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In 1955, the five individual petitioners, engaged as partners in the business of processing and selling sausage products, decided to incorporate the business. It was determined that the four petitioner corporations would be organized, each to take over a portion of the partnership business. Articles of incorporation for the four corporations were filed on July 29, 1955, but it was not until 1956 that most of the steps were taken to transfer the business to the corporations. The stock of each of the four corporations was issued to the five individual petitioners in equal amounts. The business…
1Opinion of the Court
Joe (Joseph) Dillier and Anna Dillier, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent
Dillier v. Commissioner
Docket Nos. 80949, 80950, 80951, 80952, 80953, 80954, 80955, 80957, 80958, 80959, 95425, 95426, 95427, 95428, 95429, 95430, 95431, 95432, 95433
United States Tax Court
41 T.C. 762; 1964 U.S. Tax Ct. LEXIS 137;
March 12, 1964, Filed
Decisions in docket Nos. 80949, 80954, 80955, 80957, 80958, 80959, 95427, 95428, 95429 and 95431 will be entered under Rule 50.
Decisions in docket Nos. 95425 and 95426 will be entered for the petitioners.
Decisions in docket Nos. 80950,…
2Cases cited6 opinions
- Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
- James Realty Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Kessmar Constr. Co. v. CommissionerUnited States Tax Court · 1963
- Dillier v. CommissionerUnited States Tax Court · 1964
- Niles Fire Brick Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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