DULIN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6407-6409.

70 F.2d 828 (1934)

DULIN v. COMMISSIONER OF INTERNAL REVENUE (three cases).

Circuit Court of Appeals, Sixth Circuit.

May 10, 1934.


Attorney(s) appearing for the Case

Mabel Walker Willebrandt, of Washington, D. C. (Wm. Montgomery Smith, of Washington, D. C., on the brief), for petitioners.

J. M. Hudson, of Washington, D. C. (Sewall Key and Hayner N. Larson, both of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and SIMONS, Circuit Judges.


SIMONS, Circuit Judge.

The three cases were heard and decided together by the Board of Tax Appeals, and present two questions, (1) whether a gift of corporation stock was effected by the husband when he delivered the certificate to the corporation's transfer officer with instructions to transfer the stock to his wife on the corporation's books, though the certificate was not indorsed nor the transfer actually made until a later date; (2) whether in the case of taxpayers...

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