Legal Opinion
Martin v. MacHiz
District Court, D. Maryland
Decided March 9, 1966No. Civ. 15740PublishedCited by 7 opinions
1Opinion of the Court
WINTER, District Judge:
Mr. and Mrs. Pannill Martin (taxpayers) sue to recover income taxes and interest assessed, in the total amount of $298,959.68, for the calendar years 1959 and 1960. During those years taxpayers, individually and not jointly, were the majority stockholders of The Cloverdale Spring Company (Cloverdale), a soft drink bottling company. The assessments were made by charging to taxpayers’ income a proportionate share of the payment of $3,000.00 by Cloverdale, in 1959, for a financial analysis of the company, 1 and by treating as a long term capital gain to taxpayers in 1960…
2Cases cited13 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- United States v. IshamSupreme Court of the United States · 1873
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Edgar v. CommissionerUnited States Tax Court · 1971
- Hallowell v. CommissionerUnited States Tax Court · 1971
- Malkan v. Comm'rUnited States Tax Court · 1970
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
2 more not listed; retrieve them via the Exa API.