Legal Opinion
Wiese v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 17, 1938No. 10967PublishedCited by 92 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This petition for review of a decision of the Board of Tax Appeals, 35 B.T.A. 701, raises the question whether withdrawals of earnings made by the sole owner of the stock of a corporation during the years 1926 to 1932, inclusive, are to be considered income to the stockholder for the years in which the withdrawals were made, or in 1932, when the charges against the stockholder were canceled on the books of the corporation.
The petitioner owned all of the stock of the Wiese Printing Company, a corporation organized, under the laws of Missouri in 1925. No minute books were…
2Cases cited11 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Wiese v. CommissionerUnited States Board of Tax Appeals · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by92 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Dean v. CommissionerUnited States Tax Court · 1971
- Regensburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
87 more not listed; retrieve them via the Exa API.