Legal Opinion
Mount v. Commissioner
Court of Appeals for the Second Circuit
Decided April 6, 1931No. 132PublishedCited by 12 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The petitioner and his brother owned undivided half interests in real estate and personalty which they had acquired by inheritance from the estate of Susan Mount in 1917. In January, 1920, they caused to be organized a New York corporation, under the name of Clem Realty Company, with a capital stock of $1200, represented by twelve shares of stock. Forthwith they conveyed to it said real estate and possibly certain shares of bank stock, though there is much confusion in the record as to the stock. The Commissioner of Internal Revenue ruled that petitioner and his brother…
2Cases cited8 opinions
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
- O'MEARA v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1929
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Insurance & Title Guarantee Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Helvering v. WalbridgeCourt of Appeals for the Second Circuit · 1934
- Dorsey Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1935
- Gould Securities Co. v. United StatesCourt of Appeals for the Second Circuit · 1938
- United States v. State Street Trust Co.Court of Appeals for the First Circuit · 1942
7 more not listed; retrieve them via the Exa API.