Legal Opinion
McCullough v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 14, 1946No. 16Published
1Opinion of the Court
153 F.2d 345 (1946)
McCULLOUGH
v.
COMMISSIONER OF INTERNAL REVENUE.
COMMISSIONER OF INTERNAL REVENUE
v.
McCULLOUGH.
No. 16.
Circuit Court of Appeals, Second Circuit.
January 14, 1946.
Marvin Lyons and George Craven, both of New York City, for taxpayer.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Leonard Sarner, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.
Before L. HAND, SWAN and FRANK, Circuit Judges.
SWAN, Circuit Judge.
In 1940 the taxpayer sold certain shares of common stock of Standard Oil Company of California, which he had acquired by gift from his…
2Cases cited19 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lyeth v. HoeySupreme Court of the United States · 1938
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