1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 36 F.Supp.
  5. 36 F.Supp. 1021 (1941)
 

SCHRAMM v. UNITED STATES

No. 44433.

36 F.Supp. 1021 (1941)

SCHRAMM v. UNITED STATES.

Court of Claims.

March 3, 1941.

Attorney(s) appearing for the Case

B. Bayard Strell, of Newark, N. J., for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and BOOTH and GREEN, Judges.

PER CURIAM.

The sole question presented to the court for determination is whether profit derived by the plaintiff during the year 1929 as a liquidating dividend was properly included in his gross income for that year in its entirety, notwithstanding the fact that he was obliged to return a portion thereof to the corporation during the year 1931 to satisfy an additional assessment by the Commissioner for the year 1928. The findings show that the amount of the liquidating...

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