1. Home
  2. Browse Decisions
  3. F.2d
  4. 31 F.2d
  5. 31 F.2d 755 (1929)
 

JONES v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3933-3936.

31 F.2d 755 (1929)

JONES v. COMMISSIONER OF INTERNAL REVENUE, and three other cases.

Circuit Court of Appeals, Third Circuit.

March 22, 1929.

Attorney(s) appearing for the Case

Ellis Ames Ballard and William R. Spofford, both of Philadelphia, Pa., for plaintiffs.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Morton P. Fisher, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for defendant.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

The pertinent facts in this case are that stockholders, who had substantially the same holdings in two affiliated corporations which had the same officials and office employees, joined in selling their stock to other parties for $3,029,400. This sum was deposited with a trust company for them, and by their consent was paid out by the trust company as follows: $9,822.25 for expenses incident to the sale of the stock; $2,719,517.75, representing...

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