Legal Opinion
Commissioner of Internal Revenue v. Quackenbos
Court of Appeals for the Second Circuit
Decided June 10, 1935No. 352PublishedCited by 28 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is one of eleven cases involving deficiencies in income taxes for the year 1930. The basic facts being identical, the eleven cases were consolidated in the Board of Tax Appeals. In the other ten cases appeals were taken to the Courts of Appeal of the First and Third Circuits.
The present taxpayer was a stockholder in the Woonsocket Mills, a Rhode Island corporation engaged in the manufacture of worsted yarns. The stock has always been closely held, for the most part by the Cordingley and Farnell families. In 1930, the taxpayer held 639 shares of the stock,…
2Cases cited6 opinions
- Hyman v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Commissioner of Internal Revenue v. BabsonCourt of Appeals for the Seventh Circuit · 1934
- Commissioner of Internal Revenue v. CordingleyCourt of Appeals for the First Circuit · 1935
- COMMISSIONER OF INTERNAL REVENUE v. BrownCourt of Appeals for the Seventh Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. DavisSupreme Court of the United States · 1970
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Smith v. United StatesCourt of Appeals for the Third Circuit · 1941
23 more not listed; retrieve them via the Exa API.