GOWRAN v. COMMISSIONER OF INTERNAL REVENUE

No. 5801.

87 F.2d 125 (1936)

GOWRAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 12, 1937.


Attorney(s) appearing for the Case

A. L. Nash, of Manitowoc, Wis., for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., for respondent.

Will R. Gregg and Allin H. Pierce, both of New York City (Carter, Ledyard & Milburn, of New York City, of counsel), amici curiæ.

Before EVANS, Circuit Judge, and LINDLEY and BRIGGLE, District Judges.


LINDLEY, District Judge.

Petitioner seeks a review of a decision of the Board of Tax Appeals approving respondent's assessment of a deficiency income tax against petitioner for the year 1929.

Throughout 1929 petitioner was a holder of common stock in the Hamilton Manufacturing Company. On July 1st of that year, the corporation declared a dividend on the common stock of $14 per share and paid the same by distribution of shares of the corporation's preferred...

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