Legal Opinion
Niederkrome v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 10, 1958No. 15724PublishedCited by 32 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
This action for review of the determination of tax deficiencies involves several problems:
1. Did the distribution of earnings by a corporation in payment of a note and the simultaneous redemption of 350 shares of stock purchased with the proceeds of the note constitute a distribution equivalent to dividends?
2. Did the payment or disbursement of incidental expenses to the company making the loan furnish any evidence of the intention?
3. Did the Tax Court err in admitting the minutes of the corporation making the loan ?
4. Was a $20,000.00 disbursement by a…
2Cases cited10 opinions
- United States v. FeinbergCourt of Appeals for the Second Circuit · 1944
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Standard Oil Company of California v. MooreCourt of Appeals for the Ninth Circuit · 1958
- Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Lawrence v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Alexander Bisno v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Conforte v. CommissionerUnited States Tax Court · 1980
- Sparks Nugget, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
27 more not listed; retrieve them via the Exa API.