Legal Opinion
District of Columbia v. Beatrice W. Oppenheimer
Court of Appeals for the D.C. Circuit
Decided March 22, 1962No. 16472_1PublishedCited by 15 opinions
1Opinion of the Court
EDGERTON, Circuit Judge.
General Realties, Inc., owned improved real estate which it held for income and not for sale. Oppenheimer was one of its stockholders. The District of Columbia assessed a deficiency in Oppenheimer’s 1953 income tax, based on the difference between the amount she invested in the corporation and the value of the property it distributed to her when it was dissolved. The question is whether this difference was a “dividend” as the term is defined in the District of Columbia Income and Franchise Tax Act of 1947, as amended: “The word ‘dividend’ means any distribution made by…
2Cases cited6 opinions
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. George M. Gross and Anna Gross, (And Ten Other Consolidated Petitions for Review)Court of Appeals for the Second Circuit · 1956
- Commissioner of Internal Revenue v. Hirshon TrustCourt of Appeals for the Second Circuit · 1954
- Godley v. CommissionerUnited States Tax Court · 1953
- Berliner v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Jeannette Lenkin v. District of Columbia, Morris Pollin v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1972
- Verkouteren v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- Ned Bord and Anne R. Bord v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- John H. Verkouteren v. District of Columbia, Herman Oshinsky v. District of Columbia, Charles Oshinsky v. District of Columbia, William Oshinsky v. District of Columbia, Herman Fenichel v. District of Columbia, Bernard Margolius v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- Buchanan v. StateSupreme Court of Alabama · 1962
10 more not listed; retrieve them via the Exa API.