Legal Opinion
Commissioner v. Consolidated Premium Iron Ores, Ltd.
Court of Appeals for the Sixth Circuit
Decided April 10, 1959No. Nos. 13473-13475PublishedCited by 4 opinions
1Opinion of the Court
CECIL, District Judge.
These cases are before the Court on petitions of the Commissioner of Internal Revenue to review a decision of The Tax Court of the United States upon which judgments were entered on July 24,1957, pursuant to its Findings of Fact and Opinion filed April 23, 1957.
In cases numbered 13,474 in which William R. Daley and F. Cassie Daley are respondents and 13,475, in which Cyrus S. Eaton is respondent, the question presented is:
Were the respondents Eaton and Daley liable individually for income taxes on *321the difference between one cent a share paid for 1,437,500 shares of stock…
2Cases cited15 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. EubankSupreme Court of the United States · 1941
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner of Internal Revenue v. Consolidated Premium Iron Ores, Limited, Commissioner of Internal Revenue v. William R. Daley and F. Cassie Daley, Commissioner of Internal Revenue v. Cyrus S. EatonCourt of Appeals for the Sixth Circuit · 1959
- In the Matter of Eugene (Dean) W. Plonta, Individually and as Co-Partner, Bankrupt. Sears, Roebuck and Co. v. Wadsworth Bissell, TrusteeCourt of Appeals for the Sixth Circuit · 1962
- Morrison v. CommissionerUnited States Tax Court · 1982
- Roggin v. CommissionerUnited States Tax Court · 1985