Legal Opinion
Coudon v. Tait
District Court, D. Maryland
Decided February 4, 1932No. 3895PublishedCited by 5 opinions
1Opinion of the Court
CHESNUT, District Judge.
In this case, the plaintiff sues to recover the surtax on income received during the taxing years 1921, 1922, and 1923, from dividends on stock held by the plaintiff in the Wheeling Steel Corporation, of Delaware. The plaintiff’s contention is that the dividends on which the alleged excessive tax was paid was not income, but a return of capital. The applicable Revenue Act is that of 1921 (42 Stat. 227).
The facts are entirely embraced within a written stipulation filed October 28, 1931. Both parties have moved for a directed verdict on these facts. Much abridged, the…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Lynch v. HornbySupreme Court of the United States · 1918
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
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3Cited by5 opinions
- Southern Stevedoring Co. v. HendersonCourt of Appeals for the Fifth Circuit · 1949
- Bird v. Wilmington Society of the Fine ArtsSupreme Court of Delaware · 1945
- Wells v. WellsCalifornia Court of Appeal · 1944
- Wilkinson v. CommissionerUnited States Tax Court · 1957
- Wilkinson v. CommissionerUnited States Tax Court · 1957