RICHARDSON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 183, 184.

126 F.2d 562 (1942)

RICHARDSON v. COMMISSIONER OF INTERNAL REVENUE (two cases). COMMISSIONER OF INTERNAL REVENUE v. RICHARDSON (two cases).

Circuit Court of Appeals, Second Circuit.

Supplemental Opinion March 20, 1942.


Attorney(s) appearing for the Case

Carter, Ledyard & Milburn, of New York City (Leslie D. Dawson and Allin H. Pierce, both of New York City, of counsel), for taxpayers.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Newton K. Fox, Sp. Assts. to the Atty. Gen., for Commissioner.

Before L. HAND, CHASE, and FRANK, Circuit Judges.


FRANK, Circuit Judge.

These cases are companions and were argued together. The evidence in the case of H. Smith Richardson and in that of Lunsford Richardson was substantially the same. We shall, for convenience, consider them together.1

Early in 1932, Lunsford Richardson and his brother, H. Smith Richardson, were the owners of many shares of Vick Financial Company, a Delaware Corporation...

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