Legal Opinion
Lilienthal v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Ninth Circuit
Decided December 5, 1935No. 7788PublishedCited by 6 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner’s wife, Ruth H. Lilienthal, owned 4,400 shares of stock of Southern California Gas Company, a California corporation, which she acquired at a cost of $16,500, and which in 1927 she exchanged for cash in the sum of $260,609.12 and bonds of Southern California Gas Corporation, a Delaware corporation, having a par value of $339,500 and a fair market value of $312,340. The bonds were not sold or disposed of by her in 1927. In a joint return which he filed for himself and his wife, petitioner included the cash item of $260,609.12 as taxable income for 1927, but…
2Cases cited10 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
- C. H. Mead Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Banco de Ponce v. Secretario de HaciendaSupreme Court of Puerto Rico · 1959
- Commissioner of Internal Revenue v. TyngCourt of Appeals for the Second Circuit · 1939
- Commissioner of Internal Revenue v. FreundCourt of Appeals for the Third Circuit · 1938
- Averill v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1938
1 more not listed; retrieve them via the Exa API.