1. Home
  2. Browse Decisions
  3. F.2d
  4. 335 F.2d
  5. 335 F.2d 473 (1964)
 

CLEVELAND v. C. I. R.

Nos. 14511-14512.

335 F.2d 473 (1964)

Robert W. CLEVELAND and Anita H. Cleveland, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Royal E. CLEVELAND and Alvina D. Cleveland, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided August 10, 1964.

Attorney(s) appearing for the Case

Joseph W. Kiernan, Washington, D. C. (Smith, Ristig & Smith, Washington, D. C., on the brief), for petitioners.

William A. Geoghegan, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Arthur E. Strout, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before STALEY, HASTIE and SMITH, Circuit Judges.

WILLIAM F. SMITH, Circuit Judge.

These cases are before the court on petitions to review a decision of the Tax Court, 39 T.C. 657. The question for decision is whether the Tax Court erred in its determination that four disbursements of corporate funds, made in connection with the redemption of stock, "were not liquidating distributions" within the meaning of §§ 115(c) and (i) of the Internal Revenue Code of 1939, 26 U.S.C...

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