Legal Opinion
Tiscornia v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 14, 1938No. 8496PublishedCited by 6 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Castle Crag Lumber Company was a California- organized and operating corporation and is herein called the old company.
Between January, 1920, and December 31, 1922, petitioner herein purchased 60 shares of preferred stock in the old company at a cost of $6,000, receiving as a bonus 74 shares common stock of the company. On or about September 6, 1923, and June 12, 1924, petitioner advanced to the old company by way of “voluntary subscription” two additional sums of $4,020 each, receiving the company’s promissory notes therefor, making a total investment at this time…
2Cases cited22 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Reinecke v. SpaldingSupreme Court of the United States · 1930
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Community Bank v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Josey v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- Anderson, Clayton & Co. v. United StatesUnited States Court of Claims · 1958
1 more not listed; retrieve them via the Exa API.