Legal Opinion
George M. Cox, Inc. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 30, 1942No. 10226PublishedCited by 5 opinions
1Opinion of the Court
SIBLEY,' Circuit Judge.
The case involves income tax deficiencies assessed Dec. 27, 1939, against George M. Cox, Incorporated, for a fiscal year ending Sept. 30, 1938. The taxpayer is a personal holding company owned principally by George M. Cox, its president, but in which his former wife, Thelma A. G. Cox, who was divorced in February, 1935, owned separately some shares of stock, and was claiming many more in 1938. The tax assessed is, to the extent of $52,614, one on undistributed profits under Revenue Act of 1936, particularly Section 351, as amended by. Section 1 of the Revenue Act of…
2Cases cited3 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Sanford Corporation v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1939
3Cited by5 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Crescent Bed Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Schinebro, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Royal Mfg. Co. v. CommissionerCourt of Appeals for the Third Circuit · 1943
- Safety Convoy Co. v. ThomasCourt of Appeals for the Fifth Circuit · 1943