Legal Opinion
Commissioner of Internal Revenue v. SA Woods MacH. Co.
Court of Appeals for the First Circuit
Decided April 7, 1932No. 2616PublishedCited by 44 opinions
1Opinion of the Court
MORTON, .Circuit Judge.
This is an appeal by the government from a decision by the Board of Tax Appeals. The respondent, which we shall refer to as the Woods Company, sued the Yates Machine Company for infringement of a patent and obtained a decree in its favor, with the usual order of reference to ascertain damages and profits. The parties then settled the controversy and, in connection with the settlement, the Yates Company transferred to the Woods Company 1,022 shares of the capital stock of the Woods Company having a value of $433,200.04. For this stock and the other considerations coming…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
3 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Duncan Industries, Inc., etc. v. CommissionerUnited States Tax Court · 1979
- James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1982
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Esmark, Inc. v. CommissionerUnited States Tax Court · 1988
39 more not listed; retrieve them via the Exa API.