1. Home
  2. Browse Decisions
  3. F.2d
  4. 748 F.2d
  5. 748 F.2d 1365 (1984)
 

BAUER v. C.I.R.

No. 83-7422.

748 F.2d 1365 (1984)

Philip E. and Joan BAUER, Federal Meat Co. and Phillip and Ruth Himmelfarb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided December 7, 1984.

As Amended January 4, 1985.

Attorney(s) appearing for the Case

Cameron Williams, Gerald H. Granof, Tyre, Kamins, Katz & Granof, Los Angeles, Cal., for petitioners.

Murray Horwitz, Tax Div., Dept. of Justice, Washington, D.C., for respondent.

Before CHAMBERS, HUG, and BOOCHEVER, Circuit Judges.

HUG, Circuit Judge:

This case concerns a determination of whether cash payments by two stockholders to their wholly-owned corporation were loans or contributions to capital. The Commissioner of Internal Revenue contended that the payments by the stockholders were contributions to capital and not loans, as the stockholders and the corporation maintained. The documentation between the parties and the books of the corporation reflected the cash payments as loans and...

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