Legal Opinion
United States v. Harry Barfield Company, Inc.
Court of Appeals for the Fifth Circuit
Decided April 12, 1966No. 21948PublishedCited by 39 opinions
1Opinion of the Court
GRIFFIN B. BELL, Circuit Judge:
Appellee taxpayer is a Georgia corporation engaged in commercial printing. The business was conducted as a partnership for several years prior to the formar tion of the corporation in 1958. The three partners formed the corporation by transferring the assets of the partnership to the corporation. They became the sole stockholders, receiving common stock and ten year six percent debenture notes for the assets. The District Director concluded that the debenture notes did not evidence a bona fide indebtedness but were actually contributions to capital. Interest…
2Cases cited7 opinions
- Clyde Mattox v. United StatesSupreme Court of the United States · 1892
- Charles Basil Pekar v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Steiner v. United StatesCourt of Appeals for the Fifth Circuit · 1943
- French v. HallSupreme Court of the United States · 1886
- Lau Ah Yew v. John Foster Dulles, Secretary of State of the United States of AmericaCourt of Appeals for the Ninth Circuit · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Hobson v. WilsonCourt of Appeals for the D.C. Circuit · 1984
- Abell v. Potomac Insurance CompanyCourt of Appeals for the Fifth Circuit · 1988
- Universal Athletic Sales Co., a Corporation v. American Gym, Recreational & Athletic Equipment Corporation, Inc.Court of Appeals for the Third Circuit · 1976
- Gregory Dean Caliendo v. Warden of California Men's ColonyCourt of Appeals for the Ninth Circuit · 2004
- Baron Tube Company, the Partnership of Hyman Baron and Jay Baron and Hyman Baron, Individually v. The Transport Insurance CompanyCourt of Appeals for the Fifth Circuit · 1966
34 more not listed; retrieve them via the Exa API.