Legal Opinion
Tar Products Corporation v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided September 17, 1942No. 7973PublishedCited by 20 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The sole question involved in this petition for review of a decision of the Board of Tax Appeals is when a dividend becomes income to a shareholder of a corporation, The taxpayer, a Rhode Island corporation, has its general office in Pittsburgh, Pa. In 1936 it owned shares in another corporation. In October, 1936 this corporation declared a cash dividend payable on January 2, 1937 to shareholders of record at the close of business on December 1, 1936. The dividend check was deposited in the Post Office in Brooklyn, N.Y. on December 31, 1936 and actually received by the…
2Cases cited6 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Commissioner of Internal Revenue v. AdamsCourt of Appeals for the First Circuit · 1931
- Adams v. CommissionerUnited States Board of Tax Appeals · 1930
- Falmouth Co. v. CommissionerUnited States Board of Tax Appeals · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Frelbro Corp. v. CommissionerUnited States Tax Court · 1961
- Beneficial Corp. v. CommissionerUnited States Tax Court · 1952
- Dynamics Corporation of America (Formerly Claude Neon, Inc.) v. The United StatesUnited States Court of Claims · 1968
- The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
15 more not listed; retrieve them via the Exa API.