1. Home
  2. Browse Decisions
  3. F.2d
  4. 35 F.2d
  5. 35 F.2d 503 (1929)
 

COMMISSIONER OF INTERNAL REVENUE v. BINGHAM

No. 5225.

35 F.2d 503 (1929)

COMMISSIONER OF INTERNAL REVENUE v. BINGHAM.

Circuit Court of Appeals, Sixth Circuit.

November 18, 1929.

Attorney(s) appearing for the Case

M. P. Fisher, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

J. D. Peeler, of Los Angeles, Cal. (John D. Watkins, of Houston, Tex., and Peter, Lee, Tabb, Krieger & Heyburn and Miller & Chevalier, all of Louisville, Ky., on the brief), for appellee.

Before DENISON, MOORMAN, and HICKS, Circuit Judges.

HICKS, Circuit Judge.

Petition to review an order of the Board of Tax Appeals. The taxpayer, Robert W. Bingham, was, in December, 1922, a minority stockholder in certain corporations all of which declared dividends in that year payable either on December 30 or December 31, 1922. On those dates the several corporations issued dividend checks payable to the taxpayer and forwarded them to him by mail. They were received in due course on January 2, 1923, and the aggregate...

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