1. Home
  2. Browse Decisions
  3. F.2d
  4. 108 F.2d
  5. 108 F.2d 570 (1940)
 

COMMISSIONER OF INTERNAL REVENUE v. TEW

No. 8014.

108 F.2d 570 (1940)

COMMISSIONER OF INTERNAL REVENUE v. TEW.

Circuit Court of Appeals, Sixth Circuit.

January 9, 1940.

Attorney(s) appearing for the Case

Paul R. Russell, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Robert Guinther, of Akron, Ohio, and Frank C. Leslie, of Washington, D. C. (Robert Guinther, of Akron, Ohio, and Frank C. Leslie and Charles M. Trammell, both of Washington, D. C., on the brief), for respondents.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals overruling a determination of the Commissioner, assessing against the respondents a deficiency of $5,004.84 in income tax for the year 1931. The question is whether the owner of undivided interests in a participating trust, upon surrendering certificates representing such interests and receiving her proportionate share of the underlying securities of the trust is entitled to...

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