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SMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 5217.

69 F.2d 911 (1934)

SMITH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

March 14, 1934.

Attorney(s) appearing for the Case

Paul Reilly, of Philadelphia, Pa., for petitioner.

Pat Malloy, Asst. Atty. Gen., and Walter L. Barlow and John H. McEvers, Sp. Assts. to the Atty. Gen., for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

DAVIS, Circuit Judge.

In 1869 the West Laurel Hill Cemetery Company was incorporated in Pennsylvania for the purpose of acquiring lands to be used for a cemetery, and it issued three thousand shares of stock of a par value of $50 each in exchange for its premises. The stock was issued illegally, and in 1881 the company canceled its stock and made a declaration of trust for the benefit of its stockholders who received trust certificates to evidence their share in the...

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