Legal Opinion
Page v. Haverty
Court of Appeals for the Fifth Circuit
Decided June 30, 1942No. 10162PublishedCited by 4 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
J. J. Haverty, who aftvned preferred stock in Haverty Furniture Companies, Inc., was paid a large dividend on May 1, 1934. He included the full amount as income in his tax return for that year, and paid the tax thereon. His executors brought this suit in 1940 to compel a refund thereof on the ground that the distribution of the corporation was not a dividend paid out of accumulated earnings and profits, and was not income taxable under Section 115 of the Revenue Act of 1934.1 The Court below gave judgment for the plaintiff, and the defendants, executors of the estate of…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Burnet v. ClarkSupreme Court of the United States · 1932
- Taylor v. Standard Gas & Electric Co.Supreme Court of the United States · 1939
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3Cited by4 opinions
- James E. Maley, Trustee in Bankruptcy of Dutch Oven Bakeries, Inc., Bankrupt v. W. E. CarrollCourt of Appeals for the Fifth Circuit · 1967
- Estate of Uris v. CommissionerCourt of Appeals for the Second Circuit · 1979
- Standard Oil Co. v. United StatesDistrict Court, N.D. Ohio · 1945
- Ca 79-3190 Estate of Percy Uris, Deceased, Irving Trust Co., and Joanne Uris v. Commissioner of Internal Revenue, Harold D. Uris and Ruth Uris v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979