Legal Opinion
Roe v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 23, 1951No. 13679PublishedCited by 11 opinions
1Opinion of the Court
JOSEPH C. HUTCHESON, Chief Judge.
Decided in the Tax 'Court 1 adversely to petitioners, and consolidated for briefing, hearing, argument, and decision here upon one transcript of record, these petitions for review present two questions for our decision.
This is the first question: “Do the distributions from the Cummer Company to its parent corporation, Cummer Sons Cypress Company, from realized pre-1913 appreciation in value of its timberlands constitute 'earnings and profits’ of the latter Company ?”
The petitioners contend that they do not, even though in excess of the cost basis of the Cummer…
2Cases cited12 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Lynch v. HornbySupreme Court of the United States · 1918
- United States v. GuinzburgCourt of Appeals for the Second Circuit · 1921
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Commissioner of Internal Rev. v. TR Miller Mill Co.Court of Appeals for the Fifth Circuit · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- A. G. Attebury Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Frelbro Corp. v. CommissionerUnited States Tax Court · 1961
- McKelvy v. United StatesUnited States Court of Claims · 1973
- Wiseman v. United StatesDistrict Court, D. Maine · 1966
- Estate of McWhorter v. CommissionerUnited States Tax Court · 1978
6 more not listed; retrieve them via the Exa API.