Legal Opinion
Dascomb v. McCuen
Court of Appeals for the Second Circuit
Decided November 13, 1934No. 89, 90PublishedCited by 17 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The appellant was the president and largest shareholder of Vaughan Lumber Company, a common-law association or trust, herein referred to for convenience as the Trust. On February 15,1926, he received from the Trust a dividend of some $270,000’. This he reported in his income tax return for 1920, showing a part thereof as taxable income, and the balance as a distribution of capital and so nontaxable. His income taxes for 1920 were assessed in accordance with his return, and were paid in four installments during 1921 to the collector in office when the successive…
2Cases cited8 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Weagant v. BowersCourt of Appeals for the Second Circuit · 1932
- United States v. Humble Oil & Refining Co.Court of Appeals for the Fifth Circuit · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
- Lee Wilson & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- Pelham Hall Co. v. CarneyCourt of Appeals for the First Circuit · 1940
- Ronald Press Co. v. SheaCourt of Appeals for the Second Circuit · 1940
12 more not listed; retrieve them via the Exa API.