Legal Opinion

Bryce v. Keith

District Court, E.D. New York

Decided March 26, 1919PublishedCited by 9 opinions

In Equity. Suit by Peter Cooper Bryce and another, as executors of the will of Edith C. Bryce, deceased, against Henry P. Keith, Collector of Internal Revenue for the First District of New York. On plaintiff’s motion for judgment on demurrer to complaint interposed by defendant.

1Opinion of the Court

GARVIN, District Judge.

Plaintiffs move for judgment upon the demurrer to the complaint interposed by the defendant. The complaint sets forth the following facts: That plaintiffs are the surviving executors of Edith C. Bryce, deceased, who died April 29, 1916. That on various dates between October 6, 1908, and February 4, 1910, inclusive, she had traded certain glue and gelatine, glue and gelatine stock, and machinery worth $225,000 for 2,250 shares, of the par value of $100 each, of the capital stock of Peter Cooper’s Glue Factory, a *134corporation, and had sold to said corporation other similar…

2Cited by9 opinions

  1. Schwinn v. CommissionerUnited States Board of Tax Appeals · 1928
  2. Penrose v. SkinnerDistrict Court, D. Colorado · 1923
  3. Elliott v. CommissionerUnited States Board of Tax Appeals · 1929
  4. Coen v. CommissionerUnited States Board of Tax Appeals · 1930
  5. Harper v. CommissionerUnited States Board of Tax Appeals · 1930

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