1. Home
  2. Browse Decisions
  3. F.2d
  4. 79 F.2d
  5. 79 F.2d 73 (1935)
 

BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 5630.

79 F.2d 73 (1935)

BROWN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

July 31, 1935.

Attorney(s) appearing for the Case

Jesse I. Miller, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Morton K. Rothschild and J. Louis Monarch, Sp. Assts. to Atty. Gen., for defendant.

Before BUFFINGTON and THOMPSON, Circuit Judges, and JOHNSON, District Judge.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. In 1927, the Electro Construction Company, a corporation, had outstanding 1,000 shares of capital stock, of which the petitioner, William T. Brown, Jr., owned 550 shares, Joseph F. McCarthy 445 shares, and John A. McCarthy 5 shares. Joseph F. McCarthy died testate and under his will John A. McCarthy became the owner of his shares. The corporation declined John A. McCarthy...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases