Legal Opinion
Barber v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 8, 1946No. 42PublishedCited by 4 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The arrangement of 1937 which Mr. Barber and Mr. Wiggin made in respect to the acquisition and disposition of the shares by Wiggin, as stated in the letter January 25, 1937, from Barber to Wiggin which Wiggin briefly confirmed, did not compel a finding by the Tax Court that the petitioner became the owner of the shares which Wiggin purchased in compliance with the agreement. He paid nothing for them, did not have possession of them, none were ever transferred to him, and purchases and sales were to be made in the discretion of Mr. Wiggin, the petitioner being given an…
2Cases cited5 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Webre Steib Co. v. CommissionerSupreme Court of the United States · 1945
- Webb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Dunne v. CommissionerCourt of Appeals for the Second Circuit · 1935
3Cited by4 opinions
- United States v. Heyward-Robinson CompanyCourt of Appeals for the Second Circuit · 1970
- United States ex rel. D'Agostino Excavators, Inc. v. Heyward-Robinson Co.Court of Appeals for the Second Circuit · 1970
- Frank A. Vitarelle v. The Long Island Rail Road CompanyCourt of Appeals for the Second Circuit · 1969
- Brooks v. Comm'rUnited States Tax Court · 2013