1. Home
  2. Browse Decisions
  3. U.S.
  4. 331 U.S.
  5. 331 U.S. 694 (1947)
 

McWILLIAMS v. COMMISSIONER

No. 945.

331 U.S. 694 (1947)

McWILLIAMS v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 16, 1947.

Attorney(s) appearing for the Case

John A. Hadden argued the cause for petitioners. With him on the brief was John S. Beard, Jr.

Arnold Raum argued the cause for respondent. With him on the brief were Acting Solicitor General Washington, Sewall Key, Lee A. Jackson and Morton K. Rothschild.

MR. CHIEF JUSTICE VINSON delivered the opinion of the Court.

The facts of these cases are not in dispute. John P. McWilliams, petitioner in No. 945, had for a number of years managed the large independent estate of his wife, petitioner in No. 947, as well as his own. On several occasions in 1940 and 1941 he ordered his broker to sell certain stock for the account of one of the two and to buy the same number of shares of the same stock for the other, at as nearly the...

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