Legal Opinion
Kennemer v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 3, 1938No. 8544PublishedCited by 41 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This review involves the individual cases of three brothers, citizens of Texas, and the case of Service Ice Company, a corporation under the laws of Texas. Severally, they sought a redetermination of alleged deficiencies, in their income tax returns for the taxable periods hereinafter stated, respectively.
By joint petition of all parties, the consolidated proceedings were brought to this court from a decision of the Board of Tax Appeals holding that each of the individual petitioners, in the calendar year 1929, received a taxable distribution under the Revenue Act of…
2Cases cited12 opinions
- Weiss v. StearnSupreme Court of the United States · 1924
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Gossett v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Holmby Corporation v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- Tootle v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
7 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Mountain Water Co. v. CommissionerUnited States Tax Court · 1960
- Aurore B. Benoit, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Benoit v. CommissionerUnited States Tax Court · 1955
- A. S. Genecov and Wife, Hilda Genecov v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Beretta v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
36 more not listed; retrieve them via the Exa API.