Legal Opinion
Leonard C. Jaques, Sybil J. Jaques v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 8, 1991No. 90-1657PublishedCited by 19 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
Leonard C. and Sybil J. Jaques appeal the decision of the United States Tax Court finding that certain withdrawals made by Leonard Jaques from his wholly-owned professional corporation were taxable dividends under § 316 of the Internal Revenue Code, 26 U.S.C. § 316, rather than non-taxable loans. 1 This determination resulted in deficiencies in their income tax for the taxable years 1983, 1984, and 1985, in the amounts of $24,255, $120,384, and $301,-970, respectively. See 58 T.C.M. (CCH) 1026 (1989). For the following reasons, we affirm the decision of the…
2Cases cited17 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Ralph D. Crowley and Frances A. Crowley v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1992
- Indmar Products Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
- Peter Schiff v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Welle v. CommissionerUnited States Tax Court · 2013
- Juha v. Comm'rUnited States Tax Court · 2012
14 more not listed; retrieve them via the Exa API.