Add to ORKGAs sole stockholder of the Robbins Tire and Rubber Company, the defendant managed and controlled the affairs of the corporation. Over a period of years he intercepted the company\u27s receipts from several of its large customers and diverted them to his own use. No entries of such receipts were made on the books of the company, nor was any tax paid on them. Defendant was convicted for attempted evasion of his personal income tax on these funds. On appeal, held, affirmed. Taxation is concerned with actual command over property: If does not matter whether defendant got the funds as a legal distribution of corporate property or took them fraudulently, since he assumed command and dominion over the cash and received economic gain therefrom. Dav...
The plaintiff taxpayer, as the general manager of a manufacturing corporation, received a bonus of a...
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes...
Taxpayer, a corporate shareholder, received from the corporation a distribution of property which ha...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity a...
Petitioners, from 1937 to 1940, received distributions from the liquidation of a corporation of whic...
A corporation charged off notes as worthless prior to 1942. Anticipating future collections on the n...
T was an associate of X during prohibition when they were bootlegging liquor. After the partnership ...
In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares...
The taxpayer ordered his broker to sell certain shares of stock purchased in March, 1929, which were...
In 1864 the Joliet and Chicago Railroad Company made a perpetual lease without a defeasance clause o...
Transactions involving forgiveness by stockholder-employees of corporate indebtedness are shrouded i...
Taxpayer had the exclusive right for a period of ten years to purchase all the coal mined by the ope...
Section 104 of the Revenue Act of 1928 imposed a surtax on the net income of any corporation formed...
The plaintiff taxpayer, as the general manager of a manufacturing corporation, received a bonus of a...
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes...
Taxpayer, a corporate shareholder, received from the corporation a distribution of property which ha...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity a...
Petitioners, from 1937 to 1940, received distributions from the liquidation of a corporation of whic...
A corporation charged off notes as worthless prior to 1942. Anticipating future collections on the n...
T was an associate of X during prohibition when they were bootlegging liquor. After the partnership ...
In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares...
The taxpayer ordered his broker to sell certain shares of stock purchased in March, 1929, which were...
In 1864 the Joliet and Chicago Railroad Company made a perpetual lease without a defeasance clause o...
Transactions involving forgiveness by stockholder-employees of corporate indebtedness are shrouded i...
Taxpayer had the exclusive right for a period of ten years to purchase all the coal mined by the ope...
Section 104 of the Revenue Act of 1928 imposed a surtax on the net income of any corporation formed...
The plaintiff taxpayer, as the general manager of a manufacturing corporation, received a bonus of a...
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes...
Taxpayer, a corporate shareholder, received from the corporation a distribution of property which ha...