Legal Opinion
Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 17, 1975No. 74-1989PublishedCited by 117 opinions
1Opinion of the Court
PELL, Circuit Judge.
This is an appeal from a decision of the United States Tax Court, 62 T.C. 223 (1974), holding Charlotte J. Quinn and Howard B. Quinn liable for additional tax for their taxable year of 1963. Charlotte alone appeals.
Howard was chairman of the board of directors of Beverly Savings and Loan Association (Beverly); Charlotte was a member of the board of directors and senior vice president. Title to the real estate occupied and leased by Beverly was in a bank as trustee. Howard was the sole beneficiary of the trust.
On March 28, 1963, a meeting of the board of directors was held.…
2Cases cited26 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Dixon v. United StatesSupreme Court of the United States · 1965
21 more not listed; retrieve them via the Exa API.
3Cited by117 opinions
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Bokum v. CommissionerUnited States Tax Court · 1990
- Madeline M. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
112 more not listed; retrieve them via the Exa API.