Legal Opinion
John E. Byrne and Nellie A. Byrne v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 14, 1971No. 71-1046_1PublishedCited by 12 opinions
1Per curiam
Taxpayer, John E. Byrne, 1 appeals from the decision of the Tax Court which upholds the Commissioner’s determination that taxpayer owes additional monies on his 1963 income taxes. The parties state the sole issue as follows:
* * * whether gain from the liquidation of a corporation, in which petitioner John E. Byrne was a shareholder, should have been recognized by pe titioner in 1963 — the year in which various securities (comprising in part the subject matter of the liquidation and held in the name of the liquidating corporation) were delivered by an officer of the corporation to a broker…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Blueberry Land Company, Inc. And Richmond Hill Land Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- George W. S. Swenson and Ruth E. Swenson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Henry H. Bonsall, Jr., and Martha G. Bonsall, C. Jordan Vail and Nancy B. Vail v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Byrne v. CommissionerUnited States Tax Court · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Charles Schneider & Co., Inc. v. Commissioner of Internal Revenue, Future Foam, Inc. v. Commissioner of Internal Revenue, Charles, Inc. v. Commissioner of Internal Revenue, Central Woodworking Co. Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1974
- Vern Realty, Inc. v. CommissionerUnited States Tax Court · 1972
- Jombo v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2005
7 more not listed; retrieve them via the Exa API.