Legal Opinion
W. B. Voss and Sarah L. Voss v. Earl R. Wiseman, District Director of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 10, 1956No. 5271_1PublishedCited by 22 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This appeal involves a liability for interest on the value of property received by a transferee of assets in a corporate dissolution when the value of the assets received was less than a tax deficiency of the corporation. The District Court held that the transferee was liable for. interest from the date the assets were received.
On July 1, 1942, in a nontaxable reorganization, Star Manufacturing Company, an Oklahoma Corporation, transferred all its assets, subject to outstanding liabilities, to a Delaware Corporation of the same name. On June 20, 1945, all of the assets…
2Cases cited14 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Stein v. CommissionerUnited States Tax Court · 1962
- Lowy v. CommissionerUnited States Tax Court · 1960
- Patterson v. SimsCourt of Appeals for the Fifth Circuit · 1960
- Bartmer Automatic Self Service Laundry, Inc. v. CommissionerUnited States Tax Court · 1960
- Davis Cattle Co., Inc. v. Great Western Sugar CompanyDistrict Court, D. Colorado · 1975
17 more not listed; retrieve them via the Exa API.