1. Home
  2. Browse Decisions
  3. F.2d
  4. 195 F.2d
  5. 195 F.2d 683 (1952)
 

BISHOP v. SHAUGHNESSY

Nos. 193, 199, Dockets 22240, 22241.

195 F.2d 683 (1952)

BISHOP v. SHAUGHNESSY (two cases).

United States Court of Appeals Second Circuit.

Decided March 28, 1952.

Attorney(s) appearing for the Case

Ellis N. Slack, Acting Asst. Atty. Gen., and Edmund Port, U. S. Atty., Syracuse, N. Y. (A. F. Prescott and Carolyn R. Just, of counsel), for appellant.

Smith & Sovik and Martin F. Kendrick, all of Syracuse, N. Y., for appellees.

Before SWAN, Chief Judge, and CLARK and FRANK, Circuit Judges.

FRANK, Circuit Judge.

1. It may be, as the Commissioner argues, that, because of the family context, if the two taxpayers between them had had control of the corporation, both before and after the gifts of the stock, the doctrine of Commissioner of Internal Revenue v. Sunnen, 333 U.S. 591, 68 S.Ct. 715, 92 L.Ed. 898, would govern, with the result that the dividends paid the donees of the stock would be income of those taxpayers. See...

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