Legal Opinion
A. & N. Furniture & Appliance Company v. United States
District Court, S.D. Ohio
Decided April 24, 1967No. Civ. 6040PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM OPINION
PORTER, District Judge.
This case comes before this Court on cross-motions for summary judgment. The pleadings and affidavits show, and the parties have stipulated, that there is no genuine issue as to any material fact; thus the case is submitted on its merits for a decision on the sole issue, which is one of law. Rule 56, Fed.R.Civ.Proc.
That issue, simply stated, is whether a small corporation, which has elected to be treated as a proprietorship for tax purposes pursuant to subehapter S (§§ 1371-1377 of the Internal Revenue Code), forfeits that election by creating a voting…
2Cases cited12 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Commissioner v. AckerSupreme Court of the United States · 1959
- Morrill v. JonesSupreme Court of the United States · 1883
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Buhler Mortg. Co. v. CommissionerUnited States Tax Court · 1969
- W & W Fertilizer Corp. v. United StatesUnited States Court of Claims · 1975
- Parker Oil Co. v. CommissionerUnited States Tax Court · 1972
- Great Cruz Bay, Inc., St. John, Virgin Islands v. Reuben B. Wheatley, Commissioner of Finance, Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1974
- Fulk & Needham, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1969
13 more not listed; retrieve them via the Exa API.