Marshall v. Commissioner
United States Board of Tax Appeals
1. In a former proceeding between the same parties, reported at 19 B.T.A. 1260; affd., 57 Fed.(2d) 633 (so far as material here); certiorari denied, 287 U.S. 621, the point or question litigated and finally determined was whether petitioner made valid gifts to his wife of certain corporate stocks prior to 1926. Held, as to the same stocks involved in the present proceedings, no evidence having been offered to establish a subsequent gift, our original decision is res judicata…
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1. In a former proceeding between the same parties, reported at 19 B.T.A. 1260; affd., 57 Fed.(2d) 633 (so far as material here); certiorari denied, 287 U.S. 621, the point or question litigated and finally determined was whether petitioner made valid gifts to his wife of certain corporate stocks prior to 1926. Held, as to the same stocks involved in the present proceedings, no evidence having been offered to establish a subsequent gift, our original decision is res judicata and the parties are concluded thereby. Tait v. Western Maryland Ry. Co.,289 U.S. 620. 2. As to the corporate stocks not…
1Opinion of the Court
EDWIN J. MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL
REVENUE, RESPONDENT.
Marshall v. Commissioner
Docket Nos. 52938, 62311, 70430.
United States Board of Tax Appeals
29 B.T.A. 1075; 1934 BTA LEXIS 1428;
February 13, 1934, Promulgated
1. In a former proceeding between the same parties, reported at 19 B.T.A. 1260; affd., 57 Fed.(2d) 633 (so far as material here); certiorari denied, 287 U.S. 621, the point or question litigated and finally determined was whether petitioner made valid gifts to his wife of certain corporate stocks prior to 1926. Held, as to the same stocks involved in the present…
2Cases cited2 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Marshall v. CommissionerUnited States Board of Tax Appeals · 1934