COMMISSIONER OF INTERNAL REVENUE v. PATINO

No. 6149.

186 F.2d 962 (1950)

COMMISSIONER OF INTERNAL REVENUE v. PATINO.

United States Court of Appeals, Fourth Circuit.

Decided December 30, 1950.


Attorney(s) appearing for the Case

Louise Foster, Special Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Special Assts. to the Atty. Gen., on the brief) for petitioner and cross respondent.

J. Harlin O'Connell, New York City (Aloysius F. Schaeffner, New York City, on the brief) for respondent and cross-petitioner.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

The petition and cross petition for review in this case raise two questions for decision, viz.: (1) whether the taxpayer was a resident or non-resident alien of the United States during the tax years 1944 and 1945 and (2) whether the cost basis of certain shares of stock sold by her in 1945 was the cost basis of her husband on the theory that she acquired the stock from him by gift in 1944 or the value of the stock in 1944 on the theory that...

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