Legal Opinion
Lewis and Taylor, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 18, 1971No. 24656_1PublishedCited by 13 opinions
1Opinion of the Court
CHOY, Circuit Judge:
Lewis and Taylor, Inc., a California corporation, appeals from an adverse ruling by the Commissioner of Internal Revenue, affirmed by the Tax Court of the United States 1 holding the corporation liable for federal taxes due on $7,-191.87 which the corporation had paid to the estate of Robert S. Abrons, a long-term employee subsequent to his death allegedly as additional compensation due Abrons. The Commissioner had ruled that the sum in question had been paid by the corporation to Abrons’ estate in partial payment for the repurchase of 50 shares of stock in the corporation…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Gyro Engineering Corporation, a California Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1969
- R. M. Edwards and Dorothy Edwards v. Commissioner of Internal Revenue, Loyd W. Disler and Joy Disler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Frank Music Corp. v. Metro-Goldwyn-Mayer, Inc.Court of Appeals for the Ninth Circuit · 1985
- Ricardo Luis JAUREGUI, Plaintiff-Appellee, v. CITY OF GLENDALE, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1988
- American Foundry v. CommissionerUnited States Tax Court · 1972
- Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
8 more not listed; retrieve them via the Exa API.