1. Home
  2. Browse Decisions
  3. F.2d
  4. 210 F.2d
  5. 210 F.2d 188 (1954)
 

COMMISSIONER OF INTERNAL REVENUE v. LANDERS CORP.

No. 11804.

210 F.2d 188 (1954)

COMMISSIONER OF INTERNAL REVENUE v. LANDERS CORP.

United States Court of Appeals, Sixth Circuit.

February 11, 1954.

Attorney(s) appearing for the Case

Harry Marselli, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Washington, D. C., on the brief), for petitioner.

G. Charles Scharfy, Toledo, Ohio, for respondent.

Before SIMONS, Chief Judge, and ALLEN and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The Commissioner of Internal Revenue seeks a review of the ruling of the Tax Court which set aside a deficiency income tax assessment of $3,415.98 for the year 1946. The Tax Court held that the respondent taxpayer, The Landers Corporation, did not realize any taxable gain from the sale by it of 674 shares of its own stock which it had previously acquired from former stockholders.

The facts,...

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