Legal Opinion
Bulger Block Coal Co. v. United States
United States Court of Claims
Decided April 6, 1931No. K-87PublishedCited by 9 opinions
1Opinion of the Court
GREEN, Judge.
The controversy in this ease is with reference to a dividend declared by the plaintiff and entered upon its books to the credit of one D. J. Kennedy, under the heading “Dividends payable, D. J. Kennedy,” but not actually paid during the taxable years in question. The plaintiff claims that, as the money was .used in the business, it was a part of the surplus or undivided profits of the company. The defendant, on the other hand, insists that it represented borrowed money which should be deducted from plaintiff’s invested capital during the years in question. The Commissioner of…
2Cases cited11 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Edwards v. DouglasSupreme Court of the United States · 1925
- Lockhart v. Van AlstyneMichigan Supreme Court · 1875
- Jermain v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1883
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Commissioner of Internal Revenue v. ScatenaCourt of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. GoldwynCourt of Appeals for the Ninth Circuit · 1949
- Bryan v. WelchCourt of Appeals for the Tenth Circuit · 1935
- First Nat. Bank & Trust Co. v. GlennDistrict Court, W.D. Kentucky · 1941
4 more not listed; retrieve them via the Exa API.