Legal Opinion
Menihan v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 29, 1935No. 377PublishedCited by 17 opinions
1Opinion of the Court
CHASE, Circuit Judge.
In 1924, the petitioner, a resident of Rochester, N. Y., was president of the Menihan Company, a New York corporation, engaged in the business of manufacturing ladies’ shoes. The ■ corporation’s capital stock consisted of 500 shares, of which the petitioner owned' 497 and controlled the other 3, which stood in the name of his nominees for qualification, purposes. During the three years immediately preceding, the corporation had expanded rapidly, and in 1924, because of a serious strike in one of its plants coupled with adverse trade conditions, it had become insolvent.…
2Cases cited5 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Eckert v. BurnetSupreme Court of the United States · 1931
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- American Union Line, Inc. v. Oriental Navigation Corp.New York Court of Appeals · 1924
3Cited by17 opinions
- Taylor v. Standard Gas & Electric Co.Court of Appeals for the Tenth Circuit · 1938
- Continental Oil Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
- Jenkins v. BitgoodCourt of Appeals for the Second Circuit · 1939
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
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