Legal Opinion
Perry Johnson and Adeline Johnson v. United States
Court of Appeals for the Eighth Circuit
Decided November 12, 1970No. 20125PublishedCited by 20 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by the government from final judgment awarded taxpayers Perry Johnson and Adeline Johnson for $7,515.13 1 and interest based on a jury verdict in their action for refund of 1961 income tax alleged to have been erroneously assessed and paid. Claim for refund was made and denied. Jurisdiction is established.
The primary issue is whether under controlling law the record evidence is capable of supporting a jury finding that the corporate distribution to the taxpayers of $27,621.30 in redemption of seventy shares of corporate stock was not essentially…
2Cases cited14 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Thorpe v. Housing Authority of DurhamSupreme Court of the United States · 1969
- Grosso v. United StatesSupreme Court of the United States · 1968
- Vandenbark v. Owens-Illinois Glass Co.Supreme Court of the United States · 1941
- United States v. DavisSupreme Court of the United States · 1970
9 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Aspen Highlands Skiing Corp. v. Aspen Skiing Co.Court of Appeals for the Tenth Circuit · 1984
- Nancy Ebker, Cross-Appellee v. Tan Jay International, Ltd. And Peter J. Nygard, Tan Jay International, Ltd., Cross-AppellantCourt of Appeals for the Second Circuit · 1984
- Tucker v. BadoianMassachusetts Supreme Judicial Court · 1978
- Gerety v. DemersNew Mexico Supreme Court · 1974
15 more not listed; retrieve them via the Exa API.