Citation network
Cir Vs. Fink
Cites for this judgment
- US Supreme Court
- Jun 22, 1987
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
-
U.S. 89 (1987) U.S. Supreme Court CIR v. FinkSearch
-
U.S. 89 (1987) Commissioner of Internal Revenue v. FinkSearch
-
In an unpublished opinion, the Tax Court sustained the Commissioner's determination for the reasons stated in Frantz v. CommissionerSearch
-
if the other shareholders make proportionately smaller contributions, or no contribution at all. See, e.g., Sackstein v. CommissionerSearch
-
Eskimo Pie Corp. v. CommissionerSearch
-
dividend produces income because it increases the recipient's proportionate ownership of the corporation. Koshland v. HelveringSearch
-
and so cannot be deducted immediately. Eskimo Pie Corp. v. CommissionerSearch
-
E.g., Tilford v. CommissionerSearch
-
Smith v. CommissionerSearch
-
T.C. 622, 648 (1976), rev'd sub nom. Schleppy v. CommissionerSearch
-
Downer v. CommissionerSearch
-
Estate of Foster v. CommissionerSearch
-
Miller v. CommissionerSearch
-
Budd International Corp. v. CommissionerSearch
-
Brief any citation in this list with AI Studio
-
Unitary or Fractional View for Non-Prorata Stock Surrenders, 48 U.Pitt.L.Rev. 905, 908 (1987). See, e.g., Smith v. CommissionerSearch
-
Duell v. CommissionerSearch
-
not result in an immediate loss. Rev.Rul. 69-368, 1969-2 Cum.Bull. 27. Thus, the Finks, unlike the taxpayer in Dickman v. CommissionerSearch
-
The Court of Appeals for the Second Circuit affirmed the Tax Court's holding and agreed with its reasoning. Frantz v. CommissionerSearch
-
held that a dominant shareholder's non- pro rata stock surrender does not give rise to an ordinary loss. Frantz v. CommissionerSearch
-
Schleppy v. CommissionerSearch
-
which by definition does not change the percentage ownership of any shareholder, is not a taxable event. Cf. Eisner v. MacomberSearch
-
b)(3). A voluntary surrender, for no consideration, would not seem to qualify as a sale or exchange. Frantz v. CommissionerSearch
-
d) (1986). Section 83 reversed the result in Downer v. CommissionerSearch
-
question of tax law presented by this case was definitively answered by the Board of Tax Appeals in 1941. See Miller v. CommissionerSearch
-
Those decisions were consistently followed for over 40 years, see, e.g., Smith v. CommissionerSearch
-
Tilford v. CommissionerSearch
-
Frantz v. CommissionerSearch
-
American Express Inc. v. McMahonSearch
-
Page 483 U. S. 103 Herman & MacLean v. HuddlestonSearch
-
Square D Co. v. NiagaraSearch
-
The principle applied in those decisions dates back even further. See Burdick v. CommissionerSearch
-
Wright v. ConmissionerSearch
-
between the Second and Sixth Circuits and the dissenting opinion of the four Tax Court Judges indicate. See Frantz v. CommissionerSearch
-
Uncharacteristically, the Court does not begin its analysis by quoting any statutory language, cf. Blue Chip Stamps v. ManorSearch
-
rests on constitutional grounds, because 'correction through legislative action is practically impossible.' Burnet v. CoronadoSearch
-
Thomas v. WashingtonSearch
-
Gas Light Co., 448 U. S. 261 , 448 U. S. 272 -273, n. 18 (1980) (plurality opinion). See also Edelman v. JordanSearch
-
Boys Markets v. RetailSearch
-
Swift & Co. v. WickhamSearch
-
U.S. Supreme Court CIR v. FinkSearch
-
Commissioner of Internal Revenue v. FinkSearch
-
Sackstein v. CommissionerSearch
-
Koshland v. HelveringSearch
-
Cf. Eisner v. MacomberSearch
-
See Miller v. CommissionerSearch
-
Herman & MacLean v. HuddlestonSearch
-
See Burdick v. CommissionerSearch
-
See Frantz v. CommissionerSearch
-
Blue Chip Stamps v. ManorSearch
AI Brief on cited cases - 7-day free trial