MERRELL v. EVANS

No. 1096.

8 F.2d 431 (1925)

MERRELL v. EVANS, Internal Revenue Collector.

District Court, Idaho, S. D.

January 23, 1925.


Attorney(s) appearing for the Case

Hawley & Hawley, of Boise, Idaho, for plaintiff.

E. G. Davis, U. S. Atty., of Boise, Idaho, for defendant.


DIETRICH, District Judge.

Plaintiff seeks to recover from the defendant revenue collector $75.15, paid by him under protest. While in his reply brief he suggests that possibly the view might be taken that the transaction, culminating on February 11, 1920, amounted to nothing more than an exchange as between himself and his two brothers of their several interests, unquestionably he pleads a sale and purchase of the stock in question rather than an exchange....

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