HUGO V. LOEWI, INC.

v.

GESCHWILL

Citator

Cited By (14 total)

• Earle v. Woodlaw, 245 F.2d 119 (9th Cir. 1957)
  …ially equivalent to the distribution of a taxable dividend.” . We make no distinction between stock cancelled and retired; and stock redeemed but held by the corporation as unissued stock. Boyle v. C. I. R., 3 Cir., 187 F. 2d 557, certiorari denied 342 U.S. 817, 72 S. Ct. 31, 96 L.Ed. 618. . We will, throughout this opinion 1, omit reference to the qualifying shares, and consider G. T. Woodlaw to have been the holder of all outstanding stock, both-before and after the redemption in question. Cf. Christoph…
• United States v. Fewell, 255 F.2d 496 (5th Cir. 1958)
  …be treated as a taxable dividend.” 26 U.S.C.A. (I.R.C.1939) § 115(g) (1). . The net-effect doctrine is stated and applied in Smith v. United States, 3 Cir., 1941, 121 F. 2d 692; Boyle v. Commissioner, 3 Cir., 1951, 187 F. 2d 557, certiorari denied 342 U.S. 817, 72 S.Ct. 31, 96 L.Ed. 618; In re Lukens’ Estate, 3 Cir., 1957, 246 F. 2d 403; Kessner v. Commissioner, 3 Cir., 1957, 248 F. 2d 943; Woodworth v. Commissioner, 6 Cir., 1955, 218 F. 2d 719; Bell v. Commissioner, 6 Cir., 1957, 248 F. 2d 947; Commissio…
• Keefe v. Cote, 213 F.2d 651 (1st Cir. 1954)
  …if we do not so construe it, the apparent purpose of the statute is not fully realized.” In recent years Judge Learned Hand’s view has been adopted in the Third and Fourth Circuits. Boyle v. Commissioner, 1950, 187 F. 2d 557, 561, certiorari denied, 342 U.S. 817, 72 S.Ct. 31, 96 L.Ed. 618. Wall v. United States, 1947, 164 F. 2d 462, 465. We also adopt his view on his reasoning and on the reasoning of the cases last cited. It does not follow, however, that we necessarily disagree with Commissioner of Interna…

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