Legal Opinion
Hadley v. Commissioner
Court of Appeals for the D.C. Circuit
Decided December 2, 1929No. 4829PublishedCited by 29 opinions
1Opinion of the Court
VAN ORSDEL, Associate Justice.
This appeal is from the decision of the United States Board of Tax Appeals, affirming the action of the Commissioner of Internal Revenue, holding appellant, a stockholder of the Hadley-Dean Glass Company, liable for taxation on a portion of the earnings of the company for the years 1917 and 1918, which were set aside to the credit of the appellant on the books of the corporation.
It appears that the Hadley-Dean Glass Company, a Missouri corporation, is engaged in the manufacture and sale of plate and ■window glass. The stockholders with their respective shares are…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Cornell Steamboat Company v. John J. Coughlin and J. C. Davis, Director General of Railroads, EtcSupreme Court of the United States · 1927
- Smith v. MooreCourt of Appeals for the Ninth Circuit · 1912
- Chattanooga Sav. Bank v. BrewerCourt of Appeals for the Sixth Circuit · 1927
- Spencer v. LoweCourt of Appeals for the Eighth Circuit · 1912
3Cited by29 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- Federbush v. CommissionerUnited States Tax Court · 1960
- Chesbro v. CommissionerUnited States Tax Court · 1953
- Regensburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Lincoln Nat. Bank v. BurnetCourt of Appeals for the D.C. Circuit · 1933
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