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  1. INTERNATIONAL TRUST COMPANY, Plff. in Err., v. JOHN W. WEEKS, Agent of the Shareholders of the Broadway National Bank.

    WEEKS, Agent of the Shareholders of the Broadway National Bank. No. 31. Argued: October 17, 1906. ... agent of the shareholders of the Broadway National Bank. The premises leased were the first floor of the ...

  2. ALBERT S. APSEY, Receiver of the First National Bank of Chelsea, Plff. in Err., v. GEORGE E. KIMBALL. NO 132. ALBERT S. APSEY, Receiver of the First National Bank of Chelsea, Plff. in Err., v. ANNA C. WHITTEMORE. NO 133.

    Revised Statutes of the United States (U. S. Comp. Stat. 1901, p. 3465), making the shareholders of ... courts whose judgments are here for review reached the conclusion that the shareholder sued was not ... consent in writing of shareholders owning not less than two thirds of the capital stock of the ...

  3. UNITED STATES v. CUMBERLAND PUBLIC SERVICE CO.

    shareholders as part of a genuine liquidation. 2 The respondent corporation transferred property to its ... shareholders as a liquidating dividend in kind. The shareholders transferred it to a purchaser. The question is ... respondent had been unable to obtain. Respondent's shareholders, realizing that the corporation must get ...

  4. COMMERCIAL NATIONAL BANK OF PORTLAND,, v. HENRY WEINHARE. NO 109 COMMERCIAL NATIONAL BANK OF PORTLAND,, v. GEORGE H. WILLIAMS. NO 110

    makes necessary an assessment of two hundred and fifty thousand dollars ($250,000) upon the shareholders ... 1901, p. 3495) to pay the said deficiency in its capital stock by assessment upon its shareholders, pro ... shareholders of this bank of 50 per cent or $50 per share, payable at this bank on or before March 11, 1897. ...

  5. GITLITZ v. COMMISSIONER

    2000—Decided January 9, 2001 Shareholders of a corporation taxed under Subchapter S of the Internal Revenue ... corporation’s profits pass through directly to its shareholders on a pro rata basis and are reported on the ... shareholders’ individual tax returns. 26 U. S. C. §1366(a)(1)(A). To prevent double taxation of distributed ...

  6. UNITED STATES v. KNOX.

    comptroller assessed each shareholder seventy per cent upon the par value of each share of his stock, and ... shareholders. Thereafter he obtained a decree against all the defendants severally, who were within the ... a balance over. But by reason of the insolvency of many of the shareholders the assessment netted only ...

  7. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Irving GORDON et ux. Oscar E. BANN et ux., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.

    Pacific shareholders to pass control of Northwest to the parent company, A.T. & T. Pacific had, ... 'Plan for Reorganization' submitted to Pacific's shareholders on February 27, 1961, had two ... Pacific shareholders immediately after the creation of Northwest. It also provided that, instead of simply ...

  8. CLACKAMAS GASTROENTEROLOGY ASSOCIATES,P. C. v. WELLS

    required by the ADA. That assertion’s accuracy depends on whether the four physician-shareholders ... partners in a partnership than to shareholders in a corporation and therefore were not employees under the ... principal guidepost to be followed in deciding whether the four director-shareholder physicians in this case ...

  9. CITIZENS NATIONAL BANK et al., Plffs. in Err., in Err., v. COMMONWEALTH OF KENTUCKY, FOR THE USE AND BENEFIT OF BOYLE COUNTY, et al.

    imposed, for the years prior to its passage, a liability upon national banks for taxes upon shareholders ... constitutional power to tax nonresident shareholders by means of this retroactive law, it seems to us that, in ... jurisdiction of the state, not required to be returned by the bank as agent for the shareholders, by a statute ...

  10. WISCONSIN GAS & ELECTRIC CO. v. UNITED STATES.

    burdens upon the shareholder. And not all such taxes can be said, for that reason, to be ... 'imposed' upon the shareholder. Cf. Biddle v. Commissioner, 302 U.S. 573, 58 S.Ct. 379, 82 L.Ed. 431. ... thrust, according to the Wisconsin Supreme Court, is at their transfer as dividends to the shareholder ...

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