Legal Opinion
E. L. Bride, Individually, and E. L. Bride, Transferee, and E. L. Bride Company by E. L. Bride, Trustee v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 1, 1955No. 15084PublishedCited by 18 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This appeal is taken to review a decision of the Tax Court which sustained deficiency of $197,377.80 in Section 102 surtax liability for E. L. Bride Company for the taxable year ended July 31, 1948. Section 102(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 102 (a), imposes an additional tax upon a corporation formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting earnings or profits to accumulate instead of being divided or distributed; and Section 102(c), 26 U.S.C.A.…
2Cases cited25 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Gus Blass Co. v. CommissionerUnited States Tax Court · 1947
- Trico Products Corp. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1943
20 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- I. A. Dress Co. v. CommissionerUnited States Tax Court · 1959
- Kerr-Cochran, Incorporated, a Nebraska Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Electric Regulator Corp. v. CommissionerUnited States Tax Court · 1963
13 more not listed; retrieve them via the Exa API.