1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 54 F.Supp.
  5. 54 F.Supp. 175 (1944)
 

BERCH v. UNITED STATES

No. 45283, 45284.

54 F.Supp. 175 (1944)

BERCH v. UNITED STATES (two cases).

Court of Claims.

March 6, 1944.

Attorney(s) appearing for the Case

Robert P. Smith, of Washington, D. C. (William Ristig and Smith, Ristig & Smith, all of Washington, D. C., on the brief), for plaintiff.

John A. Rees, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and WHITAKER, MADDEN, and LITTLETON, Judges.

WHITAKER, Judge.

In 1926 plaintiff S. H. Berch sold 11,000 shares of Class B stock of the Western Dairy Products Company. Plaintiffs filed separate individual income tax returns for the calendar year 1926 on a community property basis and the profit on the sale of this stock was returned as ordinary income. However, within two years from the time they paid their taxes they filed claims for refund on the ground that they were taxable on the profit received, not as...

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