Legal Opinion
Pembroke Realty & Securities Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 4, 1941No. 257-260PublishedCited by 20 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The question presented for review by these four petitions is whether Pembroke Realty & Securities Corporation (for brevity hereafter referred to as Pembroke) is subject to surtax upon undistributed adjusted net income for the year ending September 30, 1936, under section 351 of the Revenue Act of 1934, 26 U.S.C.A. Int. Rev.Acts, page 757. The Board confirmed the commissioner’s determination of Pembroke’s liability. The other petitioners are the stockholders of Pembroke to whom, all of its assets were distributed in liquidation during the taxable year. They were subjected…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Lau Ow Bew v. United StatesSupreme Court of the United States · 1892
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Sicanoff Vegetable Oil Corporation v. Commissioner of Internal Revenue, Sicanoff Tallow Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Brooklyn Nat. Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
- Knight Newspapers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Van Norman Co. v. WelchCourt of Appeals for the First Circuit · 1944
15 more not listed; retrieve them via the Exa API.