Legal Opinion
Alamo Nat. Bank v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 28, 1938No. 8587PublishedCited by 57 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
Lewis W. Alexander, herein called the taxpayer, and his wife had identical cases before the Board of Tax Appeals. Both are to be controlled by this opinion.
The facts are stipulated, and in brief are these: Prior to March 1, 1913, the San Antonio Coca-Cola Bottling Company, owned wholly by the taxpayer and his wife, acquired an exclusive franchise to bottle and distribute Coca-Cola in certain counties of Texas. In 1921 the Company was dissolved, and the assets all taken over by taxpayer and his wife. Income as a liquidating dividend from the transaction was returned by…
2Cases cited3 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- McEachern v. RoseSupreme Court of the United States · 1937
3Cited by57 opinions
- Robert P. Shook and Barbara I. Shook v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Laura Massaglia v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Cluck v. CommissionerUnited States Tax Court · 1995
- Mayfair Minerals, Inc. v. CommissionerUnited States Tax Court · 1971
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