Legal Opinion
Soles v. Granger
Court of Appeals for the Third Circuit
Decided April 11, 1949No. 9752PublishedCited by 6 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
This appeal is taken from the judgment of the United States District Court for the Western District of Pennsylvania in favor of T. F. Soles, as Executor, (“Taxpayer”), in the amount of $10,201.39, with interest, representing a refund of estate taxes.
Two questions are presented: (1) Whether a stock dividend results where a corporation increases its capital account by a transfer from surplus and pursuant thereto effects a split-up of its common stock; and (2) whether a proportionate share of stock received by trustees of a testamentary trust in a recapitalization,…
2Cases cited14 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Earp's AppealSupreme Court of Pennsylvania · 1857
- Nirdlinger's EstateSupreme Court of Pennsylvania · 1927
- Waterhouse's EstateSupreme Court of Pennsylvania · 1932
- Ganley Brothers, Inc. v. Butler Brothers Bldg. Co.Supreme Court of Minnesota · 1927
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3Cited by6 opinions
- In re the Accounting of Security Trust Co.New York Surrogate's Court · 1950
- In re City Bank Farmers Trust Co.New York Supreme Court · 1955
- In re the Accounting of Security Trust Co.New York Surrogate's Court · 1952
- Donaldson v. Mercantile-Safe Deposit & Trust Co.Court of Appeals of Maryland · 2001
- Cunningham EstatePennsylvania Orphans' Court, Philadelphia County · 1957
1 more not listed; retrieve them via the Exa API.