Legal Opinion
John W. And Marie B. Dillin v. United States
Court of Appeals for the Fifth Circuit
Decided November 13, 1970No. 28108_1PublishedCited by 31 opinions
1Opinion of the Court
SIMPSON, Circuit Judge;
The Dillins appeal from a judgment entered on a jury verdict, which held that *1099$99,250 received by Mrs. Dillin in 1961 was not a loan repayment and was properly taxed as a dividend.1 The husband is a party by reason only of signing a joint return. Hereinafter, “appellant” or “taxpayer” refer to Mrs. Dillin or to the couple jointly, as the context requires.
Appellant is one of four children born to Emma and Phillip Baur. Phillip was co-founder of the Tasty Baking Company (TBC), and his family owned 50% of the stock. When he died in 1951 a management impasse arose between…
2Cases cited11 opinions
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
- Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Stinnett's Pontiac Service, Inc., Richard W. Stinnett and Gay P. Stinnett v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1984
- Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Tulia Feedlot, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
26 more not listed; retrieve them via the Exa API.