1. Home
  2. Browse Decisions
  3. F.2d
  4. 77 F.2d
  5. 77 F.2d 759 (1935)
 

COMMISSIONER OF INTERNAL REV. v. COLUMBIA PACIFIC S. CO.

No. 7559.

77 F.2d 759 (1935)

COMMISSIONER OF INTERNAL REVENUE v. COLUMBIA PACIFIC SHIPPING CO.

Circuit Court of Appeals, Ninth Circuit.

May 20, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Frederick W. Dewart, Sp. Assts. to the Atty. Gen., for petitioner.

M. M. Matthiessen and Erskine Wood, both of Portland, Or., for respondent.

Before WILBUR and DENMAN, Circuit Judges, and LOUDERBACK, District Judge.

WILBUR, Circuit Judge.

The Commissioner petitions for a review of the decision by the Board of Tax Appeals. The question involved is whether or not the respondent realized taxable income from the increase in value of 1,675 shares of capital stock of Steamship Jefferson Myers, Inc., owned by respondent, which was distributed by it by way of dividend to the sole stockholder of the respondent, the China Pacific Company. It is...

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