U.S. Court of Appeals for the Sixth Circuit, 1953

Frank P. Holloway v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided April 15, 1953 · Simons, McAllister, Miller

203 F.2d 566; 43 A.F.T.R. (P-H) 720; 1953 U.S. App. LEXIS 4279 (Federal Reporter, Second Series)

Counsel

Geo. E. H. Goodner, Washington, D. C., for petitioner., H. Brian Holland, Charles S. Lyon, Charles W. Davis, Ellis N. Slack, W. Herman Schwatka and George F. Lynch, Washington, D. C., for respondent.

Cases that cite this one

3 later published cases cite this decision. The 2 that cite it most often are listed here.

Sanders v. Fox (District Court, D. Utah 1957)
Estate of Chandler v. Commissioner (6th Cir. 1955)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

The above cause coming on to be heard upon the record, the briefs of the parties, and the argument of counsel in open court, and it appearing that the Tax Court found that the corporate funds in question used by the petitioner in the years of 1944 and 1945 were taxable to him on the ground that they were essentially equivalent ta taxable dividends, and it further appearing-that the finding of the Tax Court is sustained by substantial evidence on the record as a whole,

Now, therefore, it is hereby ordered, adjudged, and decreed that the decision of the Tax Court be and is hereby affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.