DOBSON v. COMMISSIONER

No. 44.

320 U.S. 489 (1943)

DOBSON v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 20, 1943.


Attorney(s) appearing for the Case

Mr. William L. Prosser, with whom Mr. Leland W. Scott was on the brief, for petitioners.

Mr. Samuel H. Levy, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Mr. Sewall Key were on the brief, for respondent.


MR. JUSTICE JACKSON delivered the opinion of the Court.

These four cases were consolidated in the Court of Appeals. The facts of one will define the issue present in all.

The taxpayer, Collins, in 1929 purchased 300 shares of stock of the National City Bank of New York which carried certain beneficial interests in stock of the National City Company. The latter company was the seller and the transaction occurred in...

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