Legal Opinion
Biltmore Homes, Inc. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided March 27, 1961No. 8246PublishedCited by 28 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The principal question with which we are concerned in these consolidated cases grows out of the activities of three brothers residing in Columbia, South Carolina, in connection with a local housing development under the Federal Housing Administration. The three men, Frank B. Cooper, Charles F. Cooper, and James D. Cooper, formed the Biltmore Homes, Inc. under the laws of South Carolina on September 17, 1946. The capital stock of the corporation, consisting of 5,000 shares with a par value of $1 per share, was subscribed and paid for in equal shares by the three men. The…
2Cases cited3 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Burnet v. HoustonSupreme Court of the United States · 1931
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
3Cited by28 opinions
- Stolk v. CommissionerUnited States Tax Court · 1963
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- PPG Indus., Inc. v. CommissionerUnited States Tax Court · 1970
- Edgar v. CommissionerUnited States Tax Court · 1971
- R. T. French Co. v. CommissionerUnited States Tax Court · 1973
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