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BURNET v. LOGAN

Nos. 521 and 522.

283 U.S. 404 (1931)

51 S.Ct. 550

75 L.Ed. 1143

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. LOGAN. SAME v. BRUCE.

Supreme Court of United States.

Decided May 18, 1931.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, and Whitney North Seymour were on the brief, for petitioner.

Messrs. Herbert C. Smyth and John Enrietto, with whom Messrs. Millard F. Tompkins and John W. Ford were on the brief, for Mrs. Logan.

Mr. Raymond B. Goodell, with whom Mr. Walter M. Anderson was on the brief, for Mrs. Bruce.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

These causes present the same questions. One opinion, stating the essential circumstances disclosed in No. 521 will suffice for both.

Prior to March, 1913, and until March 11, 1916, respondent, Mrs. Logan, owned 250 of the 4,000 capital shares issued by the Andrews & Hitchcock Iron Company. It held 12% of the stock of the Mahoning Ore & Steel Company, an operating concern. In 1895 the latter...

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