Legal Opinion
Baker v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 6, 1936No. 121PublishedCited by 18 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner is the executor of the estate of George F. Baker, Sr., a former resident of the city of New York, who died May 2, 1931. The controversy relates to the income taxes of the decedent for the taxable year 1926. ELe will be referred to as the taxpayer.
In that year he owned 5,000 shares of the capital stock of the New Jersey General Security Company which he had acquired in 1894 at a price which was not less than the March 1, 1913, value of the stock. In 1926 the corporation had outstanding 19,786 shares, including those owned by Mr. Baker, and in that year…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Island Petroleum Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1932
- United States v. KauffmannCourt of Appeals for the Ninth Circuit · 1933
3Cited by18 opinions
- Commissioner v. PhippsSupreme Court of the United States · 1949
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Georday Enterprises v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1942
- Putnam v. United StatesCourt of Appeals for the First Circuit · 1945
- Bass v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
13 more not listed; retrieve them via the Exa API.