General Alloy Casting Company v. Commissioner of Internal Revenue
345 F.2d 794, 15 A.F.T.R.2d (RIA) 1121, 1965 U.S. App. LEXIS 5325
CourtCourt of Appeals for the Third Circuit
DecidedJune 7, 1965
Docket15165
StatusPublished
Cited by4 cases
This text of 345 F.2d 794 (General Alloy Casting Company v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
General Alloy Casting Company v. Commissioner of Internal Revenue, 345 F.2d 794, 15 A.F.T.R.2d (RIA) 1121, 1965 U.S. App. LEXIS 5325 (3d Cir. 1965).
Opinion
The record in this case warrants the Tax Court’s determination that the contributions made to the taxpayer by its two principal stockholders were contributions to equity capital rather than true indebtedness. Since we perceive no error in the proceedings, the decision of the Tax Court will be affirmed.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Trans-Atlantic Company v. Commissioner of Internal Revenue
469 F.2d 1189 (Third Circuit, 1972)
S. P. Realty Co. v. Commissioner
1968 T.C. Memo. 156 (U.S. Tax Court, 1968)
Fin Hay Realty Co. v. United States
398 F.2d 694 (Third Circuit, 1968)
Cite This Page — Counsel Stack
Bluebook (online)
345 F.2d 794, 15 A.F.T.R.2d (RIA) 1121, 1965 U.S. App. LEXIS 5325, Counsel Stack Legal Research, https://law.counselstack.com/opinion/general-alloy-casting-company-v-commissioner-of-internal-revenue-ca3-1965.