Legal Opinion
Paymer v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 2, 1945No. 17-20PublishedCited by 97 opinions
1Opinion of the Court
CHASE, Circuit Judge.
These four petitions, which were consolidated for hearing, require us to decide whether the 1938 net income of certain real estate was taxable to the petitioning corporations each of whom held the title to a part of it, or to the petitioning individuals who owned all the stock of the two corporations. And, if the corporations are taxable on the income, whether their failure to file income and excess profits returns made them liable for a penalty. The Commissioner determined that the corporations were taxable and also that the individuals, to whom the income was paid…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by97 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Strong v. CommissionerUnited States Tax Court · 1976
- Bolger v. CommissionerUnited States Tax Court · 1973
92 more not listed; retrieve them via the Exa API.