1. Home
  2. Browse Decisions
  3. F.2d
  4. 216 F.2d
  5. 216 F.2d 98 (1954)
 

EDWARD PETERSON COMPANY v. O'MALLEY

No. 15012.

216 F.2d 98 (1954)

EDWARD PETERSON COMPANY, a Corporation, Appellant, v. George W. O'MALLEY, Collector of Internal Revenue, Appellee.

United States Court of Appeals Eighth Circuit.

October 15, 1954.

Attorney(s) appearing for the Case

William J. Hotz, Omaha, Neb. (William J. Hotz, Jr., Omaha, Neb., was with him on the brief), for appellant.

Harry Marselli, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and David O. Walter, Sp. Assts. to the Atty. Gen., and Donald R. Ross, U. S. Atty., Omaha, Neb., on the brief), for appellee.

Before GARDNER, Chief Judge, and THOMAS and COLLET, Circuit Judges.

COLLET, Circuit Judge.

The question for determination is whether money received by the taxpayer corporation from another corporation during the years 1937 and 1938 constituted income of the taxpayer or was "dividends" received by the taxpayer "from a domestic corporation" within the meaning of the Revenue Act of 1940. 26 U.S.C. (1946 Ed.) § 711(b) (1) (G).1 The significance of the question lies in the fact that under the Revenue Act...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases