Legal Opinion
Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 16, 1963No. 18178, 18179PublishedCited by 116 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
Taxpayer 1 seeks reversal of a decision of the Tax Court.
The facts are stipulated. The managing officers and controlling stockholders of a corporation induced taxpayer to sell her stock to them by fraud. Taxpayer brought suit and recovered judgment against the wrongdoers. Barnes v. Eastern & Western Lumber Co., 205 Or. 553, 287 P.2d 929 (1955). The judgment was composed of three elements: (1) an amount equal to quarterly dividends issued on taxpayer’s stock after the fraudulent sale; (2) an amount equal to a liquidating payment issued on her stock less the…
2Cases cited56 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
51 more not listed; retrieve them via the Exa API.
3Cited by116 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Boagni v. CommissionerUnited States Tax Court · 1973
- Seay v. CommissionerUnited States Tax Court · 1972
- Reed v. CommissionerUnited States Tax Court · 1970
- Rushing v. CommissionerUnited States Tax Court · 1972
111 more not listed; retrieve them via the Exa API.