Legal Opinion
Lincoln Nat. Bank v. Burnet
Court of Appeals for the D.C. Circuit
Decided January 9, 1933No. 5586PublishedCited by 39 opinions
1Opinion of the Court
MARTIN, Chief Justice.
The question involved in this ease Í3 whether certain shares of stock which were distributed to the taxpayer in 1926 by a corporation of which he was a stockholder were received by him as a dividend or as a gift within the meaning of section 213 (b) (3) of the Revenue Act of 1926 (26 USCA § 954 (b) (3).
The taxpayer John W. Brawner, hereinafter called the decedent; departed this life in January, 1929, and the appellant cor-pox-ation is the executor of his last will and testament. The decedent and John F. Waggaman were business associates for many years prior to August 1,…
2Cases cited2 opinions
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- Hadley v. CommissionerCourt of Appeals for the D.C. Circuit · 1929
3Cited by39 opinions
- Baird v. CommissionerUnited States Tax Court · 1955
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Official Committee of Unsecured Creditors of Toy King Distributors, Inc. v. Liberty Savings Bank, FSB (In Re Toy King Distributors, Inc.)United States Bankruptcy Court, M.D. Florida · 2000
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
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