1. Home
  2. Browse Decisions
  3. F.2d
  4. 78 F.2d
  5. 78 F.2d 118 (1935)
 

COMMISSIONER OF INTERNAL REVENUE v. CORDINGLEY

No. 2985.

78 F.2d 118 (1935)

COMMISSIONER OF INTERNAL REVENUE v. CORDINGLEY.

Circuit Court of Appeals, First Circuit.

May 25, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and J. P. Jackson, Sp. Assts. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Harry Parsons Cross, of Providence, R. I. (Greenough, Lyman & Cross, of Providence, R. I., on the brief), for respondent.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This is a petition by the Commissioner to review a decision of the Board of Tax Appeals. The question is whether certain sums paid to stockholders of the Woonsocket Worsted Mills by that corporation for stock which was called in and canceled were taxable as dividends.

Woonsocket Worsted Mills was organized in 1901 to take over a business which had previously been carried on as a partnership. Its stock has always been closely held. The...

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