Legal Opinion
Atkins' Estate v. Lucas
Court of Appeals for the D.C. Circuit
Decided December 2, 1929No. 4842PublishedCited by 10 opinions
1Opinion of the Court
MARTIN, Chief Justice.
The decision herein appealed from is reported in 9 B. T. A. 146. It involves income taxes for the years 1919 and 1926 in the respective amounts of $41,513.11 and $1,293.69,
It appears that the Caddo Oil & Refining Company, a Louisiana corporation, was organized in the year 1916, with capital stock of $16,666,666, divided into 166,666 shares, of the par value of $166 each. The deceased, John B. Atkins, was one of the organizers of *612the company, and transferred certain property to it, for which he received 8,328 shares of its capital stock. The stock, when received by…
2Cases cited6 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Marr v. United StatesSupreme Court of the United States · 1925
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- Rockefeller v. United StatesSupreme Court of the United States · 1921
- Gutelius v. StanbonDistrict Court, D. Massachusetts · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Mittleman v. CommissionerUnited States Tax Court · 1971
- Griffith v. CommissionerUnited States Tax Court · 1980
- Kottemann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Estate of Silverman v. CommissionerUnited States Tax Court · 1992
- Estate of Williamson v. CommissionerUnited States Tax Court · 1957
5 more not listed; retrieve them via the Exa API.