Legal Opinion
Likins-Foster Honolulu Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 16, 1969No. 10060-10061PublishedCited by 27 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
Likins-Foster Honolulu Corporation and its shareholders petitioned for a review of adverse decisions of the Tax Court redetermining deficiencies against Honolulu and various wholly or partially owned subsidiaries and the shareholders thereof. The tax liabilities of 20 transferee shareholders are contingent upon the decision in the principal case. The Commissioner has cross-petitioned as to one of the issues in the principal case and in order to protect an alternate position, has cross-petitioned in 10 of the transferee cases.
The material facts giving rise to this…
2Cases cited36 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
31 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
- United States v. 162.20 Acres of Land, More or Less, Situated in Clay County, State of Mississippi, and F. E. UithovenCourt of Appeals for the Fifth Circuit · 1981
- Wolter Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
- Jones v. CommissionerUnited States Tax Court · 1975
22 more not listed; retrieve them via the Exa API.