1. Home
  2. Browse Decisions
  3. F.2d
  4. 30 F.2d
  5. 30 F.2d 289 (1929)
 

COMMISSIONER OF INTERNAL REVENUE v. BARNES' ESTATE

Nos. 3910, 3911.

30 F.2d 289 (1929)

COMMISSIONER OF INTERNAL REVENUE v. BARNES' ESTATE. SAME v. BARNES.

Circuit Court of Appeals, Third Circuit.

January 11, 1929.

Attorney(s) appearing for the Case

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and Randolph C. Shaw, Sp. Asst. Attys. Gen., and C. M. Charest and L. W. Scott, both of Washington, D. C., for petitioner.

George W. Zeigler, of Philipsburg, Pa., and John E. Cupp, of Philadelphia, Pa., for respondent.

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

BUFFINGTON, Circuit Judge.

The underlying question in these cases is whether a bona fide gift of an interest in a coal-mining company partnership in Pennsylvania was made by their respective husbands to the two women taxpayers. No notice was given to the third partner of the gift, transfer to the women was not registered, and they took no part in the management; they received the profits accruing to them as partners, made income reports accordingly, and paid the tax...

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