Legal Opinion
Wiseman v. United States
District Court, D. Maine
Decided August 4, 1966No. Civ. No. 8-198PublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is an action for refund of $92,-302.50 federal incomes taxes for the year 1961, plus assessed interest in the amount of $16,532.25, paid by plaintiff under a deficiency assessment of the Commissioner of Internal Revenue.1 The case presents the question of whether the transfer of plaintiff’s stock in one of two brother-sister corporations owned by him, in exchange for the creation of an indebtedness to plaintiff on the books of the other corporation, gave rise to a corporate distribution “essentially equivalent to a dividend” within…
2Cases cited25 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Corliss v. BowersSupreme Court of the United States · 1930
- Gray v. PowellSupreme Court of the United States · 1941
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
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3Cited by6 opinions
- Mray A. Maher and Rose M. Maher v. Commissioner of Internal Revenue, Ray A. Maher, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1972
- Haserot v. CommissionerUnited States Tax Court · 1966
- John M. Wiseman v. United StatesCourt of Appeals for the First Circuit · 1967
- Gunther v. CommissionerUnited States Tax Court · 1989
- Gunther v. CommissionerUnited States Tax Court · 1989
1 more not listed; retrieve them via the Exa API.