Legal Opinion
Snyder v. Commissioner
Supreme Court of the United States
Decided April 29, 1935No. 663PublishedCited by 66 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
This case presents further questions regarding the application to marginal transactions on the stock exchange of Article 58 of Regulations No. 74, as well as some of those already considered in Helvering v. Rankin, decided this day, ante, p. 123.
Snyder was the salaried secretary of an insurance company. During 1928, as in previous years, he made on his individual account, at different dates and different prices, many purchases and sales on margin of United Gas Improvement Company stock. In his Federal Income Tax return for the calendar…
2Cases cited14 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
9 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Smolowe v. Delendo CorporationCourt of Appeals for the Second Circuit · 1943
- United States v. CattoSupreme Court of the United States · 1966
- Mauldin v. CommissionerUnited States Tax Court · 1951
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
61 more not listed; retrieve them via the Exa API.