Legal Opinion
Woodward v. Commissioner
Supreme Court of the United States
Decided April 20, 1970No. 412PublishedCited by 422 opinions
1Opinion of the CourtJustice Marshall
This case and United States v. Hilton Hotels Corp., post, p. 580, involve the tax treatment of expenses incurred in certain appraisal litigation.
Taxpayers owned or controlled a majority of the common stock of the Telegraph-Herald, an Iowa-publishing corporation. The Telegraph-Herald was incorporated in 1901, and its charter was extended for 20-year periods in 1921 and 1941. On June 9, 1960, taxpayers voted their controlling share of the stock of the corporation in favor of a perpetual extension of the charter. A minority stockholder voted against the extension. Iowa law requires “those…
2Cases cited21 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Helvering v. WinmillSupreme Court of the United States · 1938
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
16 more not listed; retrieve them via the Exa API.
3Cited by422 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
417 more not listed; retrieve them via the Exa API.