Alfred N. Hoffman & Deli Hoffman v. Comm'r of Internal Revenue, Comm'r of Internal Revenue v. Reba Martin, Inc., 391 F.2d 930 (5th Cir. 1968). · Go Syfert
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Alfred N. Hoffman & Deli Hoffman v. Comm'r of Internal Revenue, Comm'r of Internal Revenue v. Reba Martin, Inc., 391 F.2d 930 (5th Cir. 1968). Cases Citing This Book View Copy Cite
75 citation events (5 in the last 25 years) across 8 distinct courts.
Strongest positive: Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal Revenue (ca9, 1998-07-29)
Treatment trajectory · 1968 → 2026 · click a year to view as-of
1968 1997 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
discussed Cited "see" Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal Revenue
9th Cir. · 1998 · signal: see · confidence high
See Hoffman v. Commissioner, 47 T.C. 218, 233 , 1966 WL 1116 (1966), aff'd, 391 F.2d 930 (5th Cir.1968) (“Our conclusion that beneficial ownership of the stock, as opposed to technical legal title thereto, is critical in determining who is a shareholder, is supported by the regulations as well as the general legislative purpose underlying subehapter S.”). 4 Determining who is a beneficial shareholder requires analysis of the actual role the shareholder has played in corporate governance.
discussed Cited "see" Taylor v. Commissioner (2×)
Tax Ct. · 1977 · signal: see · confidence high
See Alfred N. Hoffman, 47 T.C. 218 (1966), affd. per curiam 391 F.2d 930 (5th Cir. 1968).
discussed Cited "see" Opine Timber Co. v. Commissioner (2×)
unknown court · 1975 · signal: see · confidence high
See Alfred N. Hoffman, 47 T.C. 218 , 236-237 (1966), affd. per curiam 391 F. 2d 930 (5th Cir. 1968).
cited Cited "see" Friend's Wine Cellars, Inc. v. Commissioner
Tax Ct. · 1972 · signal: see · confidence high
See Alfred N. Hoffman, 47 T.C. 218 , 235 (1966) , affirmed per curiam 391 F. 2d 930 (C.A. 5, 1968); Clarence L.
cited Cited "see" Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal Revenue
5th Cir. · 1972 · signal: see · confidence high
See Hoffman v. Commissioner, 47 T.C. 218 (1966), aff’d per curiam, 5 Cir. 1968, 391 F.2d 930 ; 25 C.F.R. § 1.1371-1 (d) (1).
discussed Cited "see, e.g." Richard E. and Mary Ann Hurst v. Commissioner
Tax Ct. · 2005 · signal: see also · confidence low
We - 15 - noted that “The holding of such a security interest is common in sales agreements, and * * * not inconsistent with the interest of a creditor.” Id. at 610; see also Hoffman v. Commissioner, 47 T.C. 218 , 232 (1966), affd. 391 F.2d 930 (5th Cir. 1968).
discussed Cited "see, e.g." Estate of Durkin v. Commissioner (2×)
Tax Ct. · 1992 · signal: see also · confidence low
Memo. 1969-98 ; see also Hoffman v. Commissioner, 47 T.C. 218 , 233 (1966) , affd. per curiam 391 F.2d 930 (5th Cir. 1968) .
discussed Cited "see, e.g." Hurst (2×)
unknown court · Mar · signal: see also · confidence low
We noted that “The holding of such a security interest is common in sales agreements, and * * * not inconsistent with the interest of a creditor.” Id. at 610; see also Hoffman v. Commissioner, 47 T.C. 218 , 232 (1966), affd. 391 F.2d 930 (5th Cir. 1968).
Retrieving the full opinion text from the archive…
Alfred N. HOFFMAN and Deli Hoffman, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. REBA MARTIN, INC., Respondent
24762.
Court of Appeals for the Fifth Circuit.
Mar 19, 1968.
391 F.2d 930
George Elias, Jr., Miami, Fla., for petitioners., Lester R. Uretz, Chief Counsel, IRS, Christopher J. Ray, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Harry Baum, Robert H. Solomon, Meyer Rothwacks, Stuart A. Smith, Attys., Dept, of Justice, Washington, D. C., for respondent.
Tuttle, Goldberg, Hooper.
Cited by 50 opinions  |  Published
PER CURIAM:

The issue here of the availability to Reba Martin, Inc., of the special tax provisions of Subchapter S of Section 1372, of the Internal Revenue Code of 1954, depends on the question whether taxpayer Hoffman was, in 1959, the sole stockholder of the corporation. This issue was fully and adequately dealt with in the opinion and decision of the Tax Court, 47 T.C. 218. On the basis of that opinion, we conclude that the decisions of the Tax Court in the Hoffman ease and also in the protective case of Reba Martin, Inc. must be, and they are

Affirmed.