Legal Opinion
United States v. Currier Lumber Co.
District Court, D. Massachusetts
Decided February 17, 1947No. Criminal 17562, 17563PublishedCited by 8 opinions
1Opinion of the Court
WYZANSKI, District Judge.
Harold C. Currier is the president, the treasurer, a director and owner of 75% of the only class of stock of Currier Lumber Company, a Massachusetts corporation. His wife under an “arrangement” with him received as a “gift” the other 25% of the stock, on which she has received no dividends and over which she has “exercised no dominion or power.”
In 1943 and 1944 the corporation sold lumber to numerous purchasers. In each year checks representing thousands of dollars given in payment of that lumber and made payable to the corporation were received by H. C. Currier and…
2Cases cited11 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. RankinSupreme Court of the United States · 1916
- Spiegel v. Beacon Participations, Inc.Massachusetts Supreme Judicial Court · 1937
- CIT Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1945
- Commonwealth v. BennettMassachusetts Supreme Judicial Court · 1875
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. ChapmanCourt of Appeals for the Seventh Circuit · 1948
- Currier v. United StatesCourt of Appeals for the First Circuit · 1948
- Calvaresi v. United StatesCourt of Appeals for the Tenth Circuit · 1954
- United States v. Peelle CompanyDistrict Court, E.D. New York · 1956
- Asphalt Industries, Inc. v. CommissionerUnited States Tax Court · 1966
3 more not listed; retrieve them via the Exa API.