Legal Opinion
Hubbard-Ragsdale Co. v. Dean
District Court, S.D. Ohio
Decided May 22, 1926No. 3562PublishedCited by 26 opinions
1Opinion of the Court
HICKENLOOPER, District Judge.
The only question raised in this action is whether the plaintiff corporation is entitled to classification as a personal service corporation under. the Internal Revenue Act of 1918 (40 Stat. 1057). Section 200 of this act (Comp. St. § 6336%a) provides:
“The term- ‘personal service corporation’ means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the aetive conduct of the affairs of the corporation and in which capital (whether invested or borrowed) is not a…
2Cases cited6 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- West Wisconsin R. Co. v. Board of Supervisors of Trempealeau Cty.Supreme Court of the United States · 1876
- United States v. CoulbyCourt of Appeals for the Sixth Circuit · 1919
- De Laski & Thropp Circular Woven Tire Co. v. IredellDistrict Court, D. New Jersey · 1920
- Iredell v. De Laski & Thropp Circular Woven Tire Co.Court of Appeals for the Third Circuit · 1923
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Bruno v. CommissionerUnited States Tax Court · 1978
- Franciscus Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
21 more not listed; retrieve them via the Exa API.