SKINNER v. EATON

No. 46.

45 F.2d 568 (1930)

SKINNER et al. v. EATON, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

December 1, 1930.


Attorney(s) appearing for the Case

E. F. Donaghue, of New York City, for appellants.

John Buckley, U. S. Atty., and John A. Danaher, Asst. U. S. Atty., both of Hartford, Conn., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Eldon O. Hanson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

William C. Skinner, in his lifetime, paid taxes on returns filed in 1917, 1918, and 1919, and now his executors seek recovery for excess profits taxes due to errors made in computing the gain realized upon the sale of shares of stock. The taxpayer was the owner of 2,230 shares of Colt's Patent Fire Arms Company on March 1, 1913, valued then at $178 per share. Between March 1, 1913, and April 2, 1917, he purchased 387 shares and sold 1,477 shares...

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