Legal Opinion
Gross v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 2, 1937No. 8241PublishedCited by 12 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The Commissioner was upheld by the Board of Tax Appeals in taxing the petitioner, David Gross, on account of certain shares of stock in Leiman-Weidman Box Company which he received in 1931 from Tampa Box Company as a shareholder in the latter. The Commissioner contends that the stock was a partial liquidating dividend from Tampa Box Company, and its receipt realized for Gross a profit on his investment in Tampa Box Company. Gross contends that he got the new stock in pursuance of a reorganization of the Tampa Box Company within the meaning of the income tax statute,…
2Cases cited3 opinions
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
- G. & K. Manufacturing Co. v. HelveringSupreme Court of the United States · 1935
3Cited by12 opinions
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Helvering v. SchoellkopfCourt of Appeals for the Second Circuit · 1938
- J. M. Turner and Company, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
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