Legal Opinion
G. Lester Hash v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 15, 1959No. 7969PublishedCited by 21 opinions
1Opinion of the Court
THOMSEN, District Judge.
This case involves a deficiency in the individual income tax of G. Lester Hash (taxpayer) for the calendar year 1953. The deficiency resulted from the determination by the Commissioner that an amount of $12,284.97, credited in 1953 to taxpayer’s personal account on the books of a corporation of which he was president, was taxable as a dividend constructively received by taxpayer in that year. The Tax Court sustained the Commissioner, T.C.Memo.X959 — 96, finding that the amount credited was income to taxpayer under secs. 22(a) and 115(a) of the Internal Revenue Code of…
2Cases cited12 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Regensburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Commissioner v. RissCourt of Appeals for the Eighth Circuit · 1967
- George W. Gibbs and Kathleen I. Gibbs v. Laurie W. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1966
16 more not listed; retrieve them via the Exa API.