Legal Opinion
Alpers v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 21, 1942No. 20Published
1Opinion of the Court
126 F.2d 58 (1942)
ALPERS
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 20.
Circuit Court of Appeals, Second Circuit.
February 21, 1942.
Raymond B. Goodell, of New York City, for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
SWAN, Circuit Judge.
In 1935 the taxpayer realized a gain of $27,787 upon disposing of 20 shares of stock which he had held for more than 10 years. The question presented is whether such gain is taxable under section 117(a) of the Revenue Act of…
2Cases cited10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Borg v. International Silver Co.Court of Appeals for the Second Circuit · 1925
- Britt v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Amelia H. Cohen Trust v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1941
- Alpers v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
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