Legal Opinion
Earle F. Tucker and Martha Tucker v. Commissioner of Internal Revenue, Earle F. Tucker v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 18, 1955No. 15329_1PublishedCited by 16 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
These are petitions to review decisions of the Tax Court redetermining deficiencies in the income taxes of the petitioners for the years 1947, 1948 and 1949. The Commissioner of Internal Revenue determined that payments made by the Universal Motor Company, of Bismarck, North Dakota, of 20% of its net profits during those years to a former stockholder, pursuant to a contract with him, were taxable to the petitioners as constructive dividends, and assessed deficiencies accordingly. The Tax Court sustained the Commissioner. 23 T.C. 115. Since both cases arose out of the…
2Cases cited7 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Byers v. Commissioner of Internal Revenue. Byers Transp. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Ruben v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Dickey v. BurnetCourt of Appeals for the Eighth Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Yelencsics v. CommissionerUnited States Tax Court · 1980
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Edgar S. Idol, Katherine G. Idol, and Speedway Transports, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- United States v. Gerald and Gladys CareyCourt of Appeals for the Eighth Circuit · 1961
11 more not listed; retrieve them via the Exa API.