LOWNDES v. UNITED STATES

Civ. A. No. 15991.

258 F.Supp. 193 (1966)

W. Bladen LOWNDES and Anne W. Lowndes, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Maryland.

September 16, 1966.


Attorney(s) appearing for the Case

P. McEvoy Cromwell, Baltimore, Md., (John D. Wright, and Wright, Robertson & Dowell, Baltimore, Md., on brief), for plaintiffs.

Moshe Schuldinger, Atty., Dept. of Justice, Washington, D. C. (C. Moxley Featherston, Acting Asst. Atty. Gen., David A. Wilson, Jr., Atty. Dept. of Justice, Washington, D. C., Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, First Asst. U. S. Atty., Baltimore, Md., on brief), for defendant.


WINTER, Circuit Judge (by designation):

This suit for refund of income taxes raises the questions of whether plaintiff Anne W. Lowndes received income taxable as long term capital gains or as ordinary income on the dates that four corporations, all of the issued and outstanding stock of which she had acquired, were liquidated and assets distributed, or whether she received income taxable as ordinary income on the dates that she acquired the stock of those corporations...

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