Legal Opinion
Wiget v. Becker
Court of Appeals for the Eighth Circuit
Decided July 27, 1936No. 10487PublishedCited by 37 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
In this case, appellant, as plaintiff, brought suit to recover $7,341.29 collected from her as additional income tax for the taxable year 1928. In 1928 she sold 448 shares of the capital stock of the Farmers & Merchants Trust Company, engaged in the banking business at St. Louis, Mo., at $400 per share. She claims to have realized a taxable gain in the transaction of $101,573.96. She acquired the stock at different times by gift, by purchase, or as stock dividend, as follows:
Date
How acquired
Number of shares
Jan. 23, 1913 By gift ......................... 28
Apr. 30, 1915…
2Cases cited29 opinions
- Oscanyan v. Arms Co.Supreme Court of the United States · 1881
- Morrison v. CaliforniaSupreme Court of the United States · 1934
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Sharp v. United StatesSupreme Court of the United States · 1903
- Del Vecchio v. BowersSupreme Court of the United States · 1935
24 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- State Farm Mutual Automobile Insurance Company, a Corporation v. Ruby WorthingtonCourt of Appeals for the Eighth Circuit · 1968
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Ellis v. United StatesCourt of Appeals for the Eighth Circuit · 1943
32 more not listed; retrieve them via the Exa API.