BUELL v. COMMISSIONER OF INTERNAL REVENUE

No. 1801.

106 F.2d 398 (1939)

BUELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

August 22, 1939.


Attorney(s) appearing for the Case

George R. Blodgett, of Boston, Mass. (John T. Noonan and Alex J. McFarland, both of Boston, Mass., on the brief), for petitioner.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.


PHILLIPS, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving income taxes of J. Garfield Buell for the calendar years 1931 and 1932 in the amounts of $10,398.25 and $6,292.99, respectively.

The material facts were stipulated and are as follows:

Buell and Seth W. Herndon were the sole stockholders of the Bu-Vi-Bar Petroleum Corporation,1 having owned such stock for...

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