Legal Opinion
Zanuck v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 28, 1945No. 10732, 10731PublishedCited by 10 opinions
1Opinion of the Court
BONE, Circuit Judge.
Taxpayers, husband and wife, seek review of an adverse decision of the Tax Court sustaining a determination of the Commissioner of Internal Revenue. On October 5, 1939, they made a gift of 30,000 shares of the common stock of Twentieth Century-Fox Film Corporation to three children, this stock being transferred to certain trusts created for each child. At the time, the husband was an important officer of Fox Film which is one of the largest of the motion picture companies. World War II was just beginning and the movie industry was confronted with labor troubles. These two…
2Cases cited28 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. TaylorSupreme Court of the United States · 1935
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. WinmillSupreme Court of the United States · 1938
23 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Maytag v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
5 more not listed; retrieve them via the Exa API.