1. Home
  2. Browse Decisions
  3. U.S.
  4. 280 U.S.
  5. 280 U.S. 327 (1930)
 

BREWSTER v. GAGE

No. 61.

280 U.S. 327 (1930)

50 S.Ct. 115

74 L.Ed. 457

BREWSTER v. GAGE, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 6, 1930.

Attorney(s) appearing for the Case

Messrs. John W. Davis and J. Sawyer Fitch, with whom Messrs. A. Broomfield and Charles Wright, Jr., were on the brief, for petitioner.

Solicitor General Hughes, with whom Assistant Attorney General Youngquist, and Messrs. Sewall Key, Randolph C. Shaw, Clarence M. Charest, and W.H. Trigg were on the brief, for respondent.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Petitioner's father died testate May 20, 1918. The surrogate's court at Rochester, New York, entered a final decree April 19, 1920, pursuant to which certain stocks were distributed to the petitioner as one of the residuary legatees. He sold some of them in 1920, 1921 and 1922. For his income tax returns, he computed profit or loss on each sale by comparing the selling...

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