1. Home
  2. Browse Decisions
  3. F.2d
  4. 68 F.2d
  5. 68 F.2d 839 (1934)
 

BIGELOW v. BOWERS

No. 165.

68 F.2d 839 (1934)

BIGELOW v. BOWERS.

Circuit Court of Appeals, Second Circuit.

February 5, 1934.

Attorney(s) appearing for the Case

Bigelow & Beatty, of New York City, for appellant.

Thomas E. Dewey, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, of counsel), for appellee.

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

CHASE, Circuit Judge.

In 1916, the plaintiff owned thirty shares of the capital stock of a New Jersey corporation. He had paid $1,875 for them. While section 2 (a) of the Revenue Act of 1916 (39 Stat. 756, 757) was in effect, the corporation declared a stock dividend of 200 per cent. and transferred in cash to capital account from surplus earned since February 28, 1913, the par value of the dividend shares. The plaintiff received...

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