Legal Opinion
Bringwald, Inc. v. United States
United States Court of Claims
Decided July 17, 1964No. 136-61PublishedCited by 14 opinions
1Opinion of the CourtJones, Senior Judge
This is an action to recover $15,729.58 as alleged overpayment of Federal income tax and interest for. the years 1953-1955. The principal issue in this case concerns the reasonableness of salaries paid a husband and wife who were the officers and virtually sole stockholders of the corporate taxpayer.
The taxpayer is a small truck-leasing company in Terre Haute, Indiana. At all times material here, it had one class *343of stock of which 254 of the 256 outstanding shares were owned by Leo and Mildred Bringwald, husband and wife. The other two shares were owned by Leo’s parents. Leo was the president…
2Cases cited9 opinions
- Burford-Toothaker Tractor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Irby Construction Company v. United StatesUnited States Court of Claims · 1961
- Ticket Office Equipment Co. v. CommissionerUnited States Tax Court · 1953
- J. H. Robinson Truck Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Gem Jewelry Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Sterling Millwrights, Inc. v. United StatesUnited States Court of Claims · 1992
- A. C. Ball Co. v. United StatesUnited States Court of Claims · 1976
- Andrew L. Stone v. Commissioner of the Internal Revenue Service. No. 87-1589Court of Appeals for the D.C. Circuit · 1989
- Charles McCandless Tile Service v. United StatesUnited States Court of Claims · 1970
9 more not listed; retrieve them via the Exa API.