1. Home
  2. Browse Decisions
  3. F.2d
  4. 226 F.2d
  5. 226 F.2d 177 (1955)
 

TUCKER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 15328, 15329.

226 F.2d 177 (1955)

Earle F. TUCKER and Martha Tucker, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Earle F. TUCKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

October 18, 1955.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn. (William R. Busch, Jerome B. Simon, and Bundlie, Kelley & Maun, St. Paul, Minn., on the brief), for petitioners.

David O. Walter, Atty., Dept. of Justice (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Atty., Dept. of Justice, on the brief), for respondent.

Before SANBORN, COLLET and VAN OOSTERHOUT, Circuit Judges.

SANBORN, Circuit Judge.

These are petitions to review decisions of the Tax Court redetermining deficiencies in the income taxes of the petitioners for the years 1947, 1948 and 1949. The Commissioner of Internal Revenue determined that payments made by the Universal Motor Company, of Bismarck, North Dakota, of 20% of its net profits during those years to a former stockholder, pursuant to a contract with him, were taxable to the petitioners as constructive dividends...

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