Legal Opinion
A. R. Lantz Co., Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided April 29, 1970No. 23285_1PublishedCited by 85 opinions
1Opinion of the Court
BARNES, Circuit Judge:
This action deals with the oft-litigated tax issue of whether certain advances made to a corporation created debt, or constituted capital contributions.
Taxpayer appeals from an adverse judgment of the United States District Court wherein he sought recovery of taxes paid pursuant to notice of deficiency and assessment. Our jurisdiction on appeal is founded on 28 U.S.C. § 1291.
The dispute arises from tax returns filed for the fiscal years ending in February of 1963 and 1964. The facts were summarized as follows by the trial judge:
“The plaintiff [taxpayer] was incorporated…
2Cases cited13 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
- Wilshire & West. Sandwiches v. Commissioner of Int. R.Court of Appeals for the Ninth Circuit · 1949
- J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- Dixie Dairies Corp. v. CommissionerUnited States Tax Court · 1980
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Segel v. CommissionerUnited States Tax Court · 1987
- In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
80 more not listed; retrieve them via the Exa API.