Legal Opinion
Allen v. Edwards
District Court, M.D. Georgia
Decided September 18, 1953No. 985, 986, 987PublishedCited by 6 opinions
1Opinion of the Court
DAVIS, Chief Judge.
These three actions, involving three separate taxpayers (and their respective wives on joint return), arise out of the same transaction and involve the same questions. They were argued and submitted together. The question is raised by motions of plaintiffs for summary judgment supported by the pleadings, a stipulation of the parties, and two affidavits in behalf of plaintiffs. Defendant filed no counteraffidavit. The following facts appear without dispute:
In 1946 the taxpayers organized Home Builders Corporation and subscribed to its entire capital stock of $50,000. The…
2Cases cited10 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Fox v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Max Putnam and Elizabeth Putnam v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- O. D. Bratton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Pollak v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Sutro Bros. & Co. v. Indemnity Insurance Co. of North AmericaDistrict Court, S.D. New York · 1967
- William B. Cudlip and Lynwood B. Cudlip v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
1 more not listed; retrieve them via the Exa API.