WURLITZER v. HELVERING

No. 6795.

81 F.2d 928 (1936)

WURLITZER v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

January 16, 1936.


Attorney(s) appearing for the Case

Ike Lanier, of Cincinnati, Ohio, for petitioner.

Frank J. Wideman, Sewall Key, Robert H. Jackson and Allin H. Pierce, all of Washington, D. C., for respondent.

Before MOORMAN, SIMONS, and ALLEN, Circuit Judges.


ALLEN, Circuit Judge.

This case arises on petition to review an order of the Board of Tax Appeals (29 B.T.A. 658) sustaining a determination of deficiency in income tax for the calendar year 1929 in the sum of $7,517.11.

The pertinent facts are stipulated. On January 28, 1924, petitioner received as a gift from her daughter Louise 515 shares of common stock of The Rudolph Wurlitzer Company, 512 shares of which represented stock received by the donor as gifts...

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