1. Home
  2. Browse Decisions
  3. F.2d
  4. 69 F.2d
  5. 69 F.2d 739 (1934)
 

KULDELL v. COMMISSIONER OF INTERNAL REVENUE

No. 6837.

69 F.2d 739 (1934)

KULDELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 20, 1934.

Attorney(s) appearing for the Case

Frank Andrews and J. L. Lockett, both of Houston, Tex., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and R. W. Wilson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

Petitioner returned as income received by the estate only one half of the dividends on its stock which Hughes Tool Company declared and credited to him as administrator in 1924 and 1925. He advances three reasons for not having returned the other half as income: (1) That the dividends, though credited, were not then nor were they ever in fact actually received by the estate. That he never appropriated them, and they were canceled in 1926...

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