1. Home
  2. Browse Decisions
  3. U.S.
  4. 292 U.S.
  5. 292 U.S. 210 (1934)
 

AVERY v. COMMISSIONER

Nos. 791 and 792.

292 U.S. 210 (1934)

54 S.Ct. 674

78 L.Ed. 1216

AVERY v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 30, 1934.

Attorney(s) appearing for the Case

Mr. Leland K. Neeves for petitioner.

Assistant Solicitor General MacLean, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. Julius C. Martin, James W. Morris, and Morton K. Rothschild were on the brief, for respondent.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The petitioner was a large stockholder, and president, of the United States Gypsum Company. In November, 1924, the Company declared a dividend payable on or before the 31st day of December following. Its check, dated December 31st, for the amount attributable to his stock, payable to him, was received by petitioner January 2, 1925. In November, 1929, another dividend was declared, payable on or before the...

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