United States v. Guinzburg
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by the United States against Henry A. Guinzburg. Judgment for defendant, and the United States brings error.
1Opinion of the Court
MANTON, Circuit Judge.
On the 17th of February, 1913, the I. B. Kleinert Rubber Company declared a dividend of 18 per cent, to common stockholders of record on January 30, 1913. This dividend was payable July 1, 1913. The defendant in error was a stockholder on the 30th of January, 1913. The dividend was declared out of the profits of the company earned during the year 1912. It was the only dividend paid during the year 1913. The declaration of this dividend was in accordance with the established practice of 20 years’ standing; .that is, one dividend each year was declared in February out of…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
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3Cited by37 opinions
- Plant v. WalshDistrict Court, D. Connecticut · 1922
- Opperman's Estate (No. 1)Supreme Court of Pennsylvania · 1934
- Harbison v. LewellynDistrict Court, W.D. Pennsylvania · 1928
- Goldwyn v. CommissionerUnited States Tax Court · 1947
- Commissioner of Internal Revenue v. GoldwynCourt of Appeals for the Ninth Circuit · 1949
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