Legal Opinion
Volker v. United States
District Court, W.D. Missouri
Decided November 19, 1929No. 7202, 7203PublishedCited by 6 opinions
1Opinion of the Court
■ OTIS, District Judge.
These two eases were tried together. The question involved in count I in case No. 7202 is identical with the question involved in count I of case No. 7203. The question involved in count II of ease No. 7203 is entirely different, and must be separately considered.
1. Prior to August 29,1917, the plaintiff was the sole owner of a manufacturing business known as William Yolker & Go. On that date he transferred all the assets of William Volker & Co. to a trust estate, receiving in return therefor 24,000 shares or certificates of interest in the trust. In 1920 he sold 1,082…
2Cases cited2 opinions
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
3Cited by6 opinions
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Squier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Lambert v. CommissionerCourt of Appeals for the Tenth Circuit · 1939
- Champlin Refining Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1941
- Law v. McLaughlinDistrict Court, N.D. California · 1933
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