1. Home
  2. Browse Decisions
  3. F.2d
  4. 143 F.2d
  5. 143 F.2d 73 (1944)
 

HORD v. COMMISSIONER OF INTERNAL REVENUE

No. 9704.

143 F.2d 73 (1944)

HORD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 29, 1944.

Attorney(s) appearing for the Case

John A. Hadden, of Cleveland, Ohio (Andrews, Hadden & Putnam and John A. Hadden, all of Cleveland, Ohio, on the brief), for petitioner.

Maryhelen Wigle, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, and Maryhelen Wigle, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

The tax court upheld determination by the Commissioner of Internal Revenue of a deficiency in the petitioning taxpayer's income tax for 1938. Two questions are presented on this review: (1) whether the petitioner sustained the burden of proving that the Commissioner erred in determining that $19,503 was the gain realized by the taxpayer from the redemption on September 15, 1938, of 297 shares of preferred stock of the Ohio Oil Company at $110...

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