Legal Opinion
BEALS'ESTATE v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 10, 1936No. 122-126PublishedCited by 36 opinions
1Opinion of the Court
SWAN, Circuit Judge.
These five cases present the same question, namely, whether the value of certain shares of stock received by the taxpayer in the year 1928 was taxable income to him in that year. Subsequent to the transactions involved in this litigation, two of the taxpayers, John D. Beals and Walter R. Comfort, died, and the petitions with respect to their taxes are prosecuted by their respective legal representatives. By stipulation the five cases were consolidated and heard upon a single record.
The taxpayers were officers and shareholders of Reid Ice Cream Company, a corporation…
2Cases cited4 opinions
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Helvering v. SalvageSupreme Court of the United States · 1936
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Thoms v. SutherlandCourt of Appeals for the Third Circuit · 1931
3Cited by36 opinions
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
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