Legal Opinion
Helen M. Webb v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 26, 1978No. 77-1896PublishedCited by 2 opinions
1Per curiam
The facts from which this controversy arose are quite complex. The primary question presented for review can be stated quite simply. That question is whether the purchase of the stock of a parent corporation by its subsidiary and the subsequent dissolution of the parent corporation gives rise to taxable dividend income of the parent corporation. The Commissioner asserts tax liability and asserts transferee liability against the appellees. The Tax Court resolved this question and the collateral issues against the Commissioner. Helen M. Webb, et al., 67 T.C. 293 (1976).
The Court of Appeals for…
2Cases cited2 opinions
- Webb v. CommissionerUnited States Tax Court · 1976
- Broadview Lumber Co., Inc., Plaintiff-Appellant-Cross-Appellee v. United States of America, Defendant-Appellee-Cross-Appellant. Broadview Lumber Co., Inc., Successor-In-Interest by Statutory Merger to Allen County Lumber Co., Inc., Plaintiff-Appellant-Cross-Appellee v. United States of America, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Seventh Circuit · 1977
3Cited by2 opinions
- Continental Bankers Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
- Continental Bankers Life Ins. Co. v. CommissionerUnited States Tax Court · 1989