1. Home
  2. Browse Decisions
  3. U.S.
  4. 289 U.S.
  5. 289 U.S. 506 (1933)
 

LEIGHTON v. UNITED STATES

No. 735.

289 U.S. 506 (1933)

53 S.Ct. 719

77 L.Ed. 1350

LEIGHTON ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided May 29, 1933.

Attorney(s) appearing for the Case

Mr. Herman Weinberger, with whom Messrs. Walter C. Fox, Jr., and Blair S. Shuman were on the brief, for petitioners.

Mr. Paul D. Miller, with whom Solicitor General Biggs and Messrs. Sewall Key and Hayner N. Larson were on the brief, for the United States.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

In 1921 all assets of Leighton and Co., Inc., of California, were sold and the proceeds distributed pro rata among stockholders, including petitioners. Nothing remained to satisfy outstanding corporate obligations.

September, 1925, within the time permitted by statute, or written waivers, the Commissioner of Internal Revenue notified the corporation...

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