Legal Opinion
Edson v. Lucas
Court of Appeals for the Eighth Circuit
Decided March 26, 1930No. 8464PublishedCited by 41 opinions
1Opinion of the Court
SANBORN, District Judge.
The appellant has petitioned this court to review a decision of the Board of Tax Appeals entered April 19, 1928 (11 B. T. A. 621), approving deficiencies in income taxes for the calendar years 1919 and 1922, as determined by the Commissioner of Internal Revenue. Two questions are presented for determination:(1) Whether an exchange of shares of stock in the Texas Company for debenture bonds in the Galena-Signal Oil Company, in 1922, resulted in a taxable gain to the appellant.(2) Whether a sale of 708 shares of stock in the Texas Company by Mrs. Geraldyne Ed-son Pratt,…
2Cases cited32 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Young v. . YoungNew York Court of Appeals · 1880
- Crocker v. MalleySupreme Court of the United States · 1919
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Allen-West Commission Co. v. GrumblesCourt of Appeals for the Eighth Circuit · 1904
27 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Stokes v. CommissionerUnited States Tax Court · 1954
- Bettendorf v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
36 more not listed; retrieve them via the Exa API.