RHEINSTROM, EXECUTOR,

v.

CONNOR, COLLECTOR OF INTERNAL REVENUE; AND FIRST NATIONAL BANK, TRUSTEE, V. CONNOR, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Earle v. Woodlaw, 245 F.2d 119 (9th Cir. 1957)
  …erly procedure looking toward its ultimate dissolution, or its ultimate contracted operation? The answer here is obviously that it did not; or at least no evidence thereof is before us. Rheinstrom v. Conner, 6 Cir., 125 F. 2d 790, certiorari denied 317 U.S. 654, 63 S.Ct. 49, 87 L.Ed. 526. The corporation did continue to operate, and at a profit. Flanagan v. Helvering, supra. III. Did the initiative for the corporate distribution come from the corporation, based on usual business considerations, or did it…
• Gen. Motors Corp. v. Dorethea M. Walden, 406 F.2d 606 (10th Cir. 1969)
  …of counsel are improper and require reversal unless lack of harm affirmatively appears. Fillipon v. Albion Vein Slate Co., 250 U.S. 76, 82, 39 S.Ct. 435, 63 L.Ed. 853 and Parfet v. Kansas City Life Ins. Co., 10 Cir., 128 F. 2d 361, 362, cert. denied 317 U.S. 654, 63 S.Ct. 50, 87 L.Ed. 526, are cited in support of this position. In each of those cases the supplementary instructions related to issues under consideration by the jury. Here the statement by the court was collateral to such issues and was an admi…
• Commissioner of Internal Revenue v. Roberts, 203 F.2d 304 (4th Cir. 1953)
  …ings or profits accumulated after February 28, 1913.” Hirsch v. Commissioner, 9 Cir., 124 F. 2d 24, 29. The corporation did not then intend to liquidate or to contract its business. Rheinstrom v. Conner, 6 Cir., 125 F. 2d 790, 793, certiorari denied 317 U.S. 654, 63 S.Ct. 49, 87 L.Ed. 526. The redemption served no business purpose of the corporation; it was motivated entirely by the personal considerations of taxpayer. Commissioner v. Snite, 7 Cir., 177 F. 2d 819; Smith v. United States, 3 Cir., 121 F. 2d 6…