Legal Opinion
Smith v. United States
Court of Appeals for the Third Circuit
Decided June 26, 1941No. 7652PublishedCited by 46 opinions
1Opinion of the Court
JONES, Circuit Judge.
In 1923 Smith, the appellant, formed a personal holding corporation under the laws of Delaware. He contributed to the company all of its assets and received in return all of its issued and outstanding capital stock, both preferred and common. Since then, he has continuously been the company’s sole stockholder, as well as its president and a member of its board of directors, throughout the period covered by the matters in suit. In the years 1934 and 1935, Smith sold to the company a certain number of its preferred shares for which he received in payment both property and…
2Cases cited9 opinions
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Hyman v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
- Commissioner of Internal Revenue v. QuackenbosCourt of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. CordingleyCourt of Appeals for the First Circuit · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- United States v. DavisSupreme Court of the United States · 1970
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
41 more not listed; retrieve them via the Exa API.