Notes of Decisions
Cited in
204
cases (
3 in the last 5 years), 1928–2026 · leading case:
Patty v. Helvering, 98 F.2d 717 (2d Cir. 1938).
Patty v. Helvering, 98 F.2d 717 (2d Cir. 1938).
· cites it 10× “He claims that this reduction fell within § 115(c) of the Revenue Act of 1928, 26 U.S.C.A. § 115 note, because the payments were “amounts distributed in partial liquidation of a corporation”, a partial liquidation being defined by § 115(h), 26 U.”
State of Michigan & Michigan Educ. Trust v. United States, 40 F.3d 817 (6th Cir. 1995).
· cites it 5× “The letter also asked for a ruling that “[t]he accrued investment income of the Trust is exempt from federal income taxation pursuant to either the Doctrine of Intergovernmental Tax Immunity or the provisions of Section 115(1) of the Code [ 26 U.S.C. § 115 (1)].” 3 In Private…”
Zenz v. Quinlivan, 213 F.2d 914 (6th Cir. 1954).
· cites it 4× “* * *” 26 U.S.C.A. § 115 (a). “(e) Distributions in liquidation.”
Comm'r v. South Texas Lumber Co., 333 U.S. 496 (1948).
“974 , 1004, 26 U. S. C. § 115 (l), had provided a definition of “earnings and profits” which includes these unpaid installment obligations and that the regulation here conflicts with § 115 (7), 15 which is applicable alike to both the income and the excess profits taxes.”
Phillips v. Comm'r, 283 U.S. 589 (1931).
“Compare 26 U.S.C. §§ 115 , 136; Heyward v. United States, 2 F.”
Kelly v. Comm'r of Internal Revenue, 97 F.2d 915 (2d Cir. 1938).
· cites it 6× “169 , 204, 26 U.S.C.A. § 115 (i) and whether the petitioner sustained a deductible capital loss in the amount of the excess of cost of one-half of his Trust Company stock which he surrendered over the amount of cash and fair markét value of the Improvement Company stock received.”
Metro. Life Ins. Co. v. United States, 107 F.2d 311 (6th Cir. 1939).
· cites it 2× “By 26 U.S.C.A. § 115 (see 26 U.S.C.A. § 1560 ) taxes are a lien "upon all property and rights to property whether real or personal" belonging to the taxpayer.”
Kennemer v. Comm'r of Internal Revenue, 96 F.2d 177 (5th Cir. 1938).
· cites it 2× “By joint petition of all parties, the consolidated proceedings were brought to this court from a decision of the Board of Tax Appeals holding that each of the individual petitioners, in the calendar year 1929, received a taxable distribution under the Revenue Act of 1928, §…”
Apt v. Birmingham, 89 F. Supp. 361 (N.D. Iowa 1950).
· cites it 2× “§ 22 (a), provides in general that dividends shall be included in the gross income of a taxpayer, the ordinary dividend is defined in Section 115(a) of the Internal Revenue Code, 26 U.S.C.A. § 115 (a), whereas'distributions in complete or partial liquidation of a corporation are…”
Union Pac. R.R. v. United States, 208 Ct. Cl. 1 (Ct. Cl. 1975).
· cites it 2× “This section, quoted in the note, 9 was section 115(1), 1939 Code, 26 U.S.C. § 115 (a) (1) (1940 ed.), added by § 501, Second Revenue Act of 1940, ch.”
United States v. Maryland Sav.-Share Ins. Corp., 400 U.S. 4 (1970).
“We also find unpersuasive MSSIC’s remaining argument that it is an instrumentality of the State and hence entitled to exemption from federal taxation under the doctrine of intergovernmental immunity and under § 115 (a)(1) of the Code, 26 U. S. C. § 115 (a)(1). The District Court…”
— 26 U.S.C. § 115(a) — 2 cases
— 26 U.S.C. § 115(b) — 2 cases
Patty v. Helvering, 98 F.2d 717 (2d Cir. 1938).
“He claims that this reduction fell within § 115(c) of the Revenue Act of 1928, 26 U.S.C.A. § 115 note, because the payments were “amounts distributed in partial liquidation of a corporation”, a partial liquidation being defined by § 115(h), 26 U.”
— 26 U.S.C. § 115(c) — 3 cases
— 26 U.S.C. § 115(c)(i) — 1 case
— 26 U.S.C. § 115(d) — 1 case
— 26 U.S.C. § 115(g) — 2 cases
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.