Legal Opinion
Skinner v. Eaton
Court of Appeals for the Second Circuit
Decided December 1, 1930No. 46PublishedCited by 19 opinions
1Opinion of the Court
MANTON, Circuit Judge.
William C. Skinner, in his lifetime, paid taxes on returns filed in 1917,1918, and 1919, and now his executors seek recovery for excess profits taxes due to errors made in computing the gain realized upon the sale of shares of stock. The taxpayer was the owner of 2,230 shares of Colt’s Patent .Fire Arms Company on March 1, 1933, valued then at $178 per share. Between March 1, 1913, and April 2, 1917, he purchased 387 shares and sold 1,477 shares. On April 2, 1917, he obtained a stock dividend of 100 per cent., and the par value was reduced from $3.00 to $25 per share;…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. AndersonSupreme Court of the United States · 1926
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Brewster v. GageSupreme Court of the United States · 1930
- Boske v. ComingoreSupreme Court of the United States · 1900
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Commissioner of Internal Revenue v. ScatenaCourt of Appeals for the Ninth Circuit · 1936
- Miller v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. Von GuntenCourt of Appeals for the Sixth Circuit · 1935
- Kraus v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
14 more not listed; retrieve them via the Exa API.