Legal Opinion
De Guire v. Higgins
Court of Appeals for the Second Circuit
Decided February 11, 1947No. 150, Docket 20438PublishedCited by 34 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The Collector appeals from a judgment against him in an action to recover income taxes unlawfully collected from the plaintiff’s testator. The question is whether the *922Commissioner properly assessed certain dividends on shares as income to DeGuire, the testator, when he received them, or whether they must be treated merely as decreasing the “basis” of a capital gain when the shares should be eventually sold. The facts were stipulated and, so far as they are important, are as follows. DeGuire, Mrs. Moore, Bosworth, Lee and Ludlow were together the owners of all the shares…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Stone v. WhiteSupreme Court of the United States · 1937
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Moore v. CommissionerCourt of Appeals for the Seventh Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Merrill v. CommissionerUnited States Tax Court · 1963
- Pacific Coast Music Jobbers, Inc. v. CommissionerUnited States Tax Court · 1971
- Steel Improv. & Forge Co. v. CommissionerUnited States Tax Court · 1961
- Christensen v. CommissionerUnited States Tax Court · 1959
- The Steel Improvement and Forge Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
29 more not listed; retrieve them via the Exa API.