1. Home
  2. Browse Decisions
  3. F.2d
  4. 344 F.2d
  5. 344 F.2d 383 (1965)
 

McCULLOUGH v. UNITED STATES

No. 275-62.

344 F.2d 383 (1965)

John E. McCULLOUGH and Esther D. McCullough v. The UNITED STATES.

United States Court of Claims.

As Amended April 26, 1965.

Attorney(s) appearing for the Case

Robert T. Molloy, Washington, D. C., for plaintiffs. George E. Bailey, St. Louis, Mo., Grant W. Wiprud, and Dale W. Wickham, Washington, D. C., of counsel.

Philip R. Miller Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Lyle M. Turner, Washington, D. C., was on the brief.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

COLLINS, Judge.

This is an action for the refund of Federal income tax. Plaintiffs were the owners of shares of common stock in the St. Louis-San Francisco Railway Company (hereinafter referred to as "Frisco"). During the years in question, 1957 and 1958, plaintiffs received from the Frisco distributions of $187.50 and $25, respectively. The distributions were treated in plaintiffs' (joint) Federal income tax returns as dividend income. The basis for this action is...

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