Legal Opinion
Hudson v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 12, 1938No. 7495PublishedCited by 15 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
Petition to review an order of the Board of Tax Appeals determining a deficiency in income tax of $5,127.99 for the year 1929.1 34 B.T.A. 155.
The facts, as stipulated, and found by the Board, are as follows:
Charles Hudson, deceased, was the president and principal stockholder of the Hudson & Dugger Company, a Tennessee corporation, owning 6731J4 shares of the capital stock, the remaining shares, 768%, being owned by his son, Galvin Hudson. Petitioner is the widow of Charles Hudson, and also is trustee for Marie Hudson, their daughter. At the death of Charles Hudson, on…
2Cases cited4 opinions
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1935
- American Surety Co. v. GraceTennessee Supreme Court · 1924
3Cited by15 opinions
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Barbourville Brick Co. v. CommissionerUnited States Tax Court · 1961
- Allen v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- G. Lester Hash v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Rita G. Shephard, Guardian of Susan Shephard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
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