Legal Opinion
Richard R. Riss, Sr. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 19, 1973No. 72-1342PublishedCited by 82 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
This appeal 1 is another episode in the tax difficulties that has engulfed the appellant Richard R. Riss, Sr. and several related corporations that he controlled during the time the tax problems arose. This particular appeal concerns (1) the holding of the Tax Court that the appellant-taxpayer received a dividend of $96,000 in 1958 in consummating a bargain purchase from a controlled corporation, and (2) the disallowance of a bad debt deduction taken in 1963 on appellant’s personal income tax and a related issue of a net operating loss carryback from the year 1963 to the…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Riss v. CommissionerUnited States Tax Court · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Hynes v. CommissionerUnited States Tax Court · 1980
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1991
77 more not listed; retrieve them via the Exa API.