Legal Opinion
A. G. Attebury Et Ux. v. United States
Court of Appeals for the Fifth Circuit
Decided July 30, 1970No. 27915PublishedCited by 22 opinions
1Opinion of the Court
RIVES, Circuit Judge:
Appellee taxpayers brought this action in the district court for refund of federal income taxes for the year 1959 in the total amount of $120,345.51 plus statutory interest. The district court awarded judgment to the taxpayers. The sole issue on appeal is the proper tax treatment of certain cash distributions by At-tebury Elevators, Inc. (Elevators) to its three shareholders 1 (taxpayers) during the calendar year 1959, but more than three and one-half months after the corporation’s fiscal year ended on May 31, 1959.
I
Neither party objects to the district court’s findings…
2Cases cited8 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- United States v. Hancock Bank, Trustee of the Estate of Anna F. C. Martin, Hancock Bank, Trustee of the Estate of Anna F. C. Martin v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- United States v. ClaridgeDistrict Court, D. Arizona · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Clark v. CommissionerUnited States Tax Court · 1972
- McKelvy v. United StatesUnited States Court of Claims · 1973
- Marshall v. CommonwealthCommonwealth Court of Pennsylvania · 2012
- White v. CommissionerUnited States Tax Court · 1974
- Erickson v. CommissionerUnited States Tax Court · 1971
17 more not listed; retrieve them via the Exa API.