Barker v. Commissioner
United States Board of Tax Appeals
1. March 1, 1913, value of capital stock determined. 2. In determining profit or loss arising from the declaration and payment of liquidating dividends, a stockholder is entitled to set off, against the amount received in liquidation of a corporation, the protion thereof which he has subsequently been required to refund by way of payment of taxes of the corporation.
1Opinion of the Court
APPEALS OF O. B. BARKER, RICHARD A. NOELL, J. T. JENNINGS, W. L. EVANS, AND EDWARD E. YODER.
Barker v. Commissioner
Docket Nos. 3583, 3223, 3222, 3221, 3220.
United States Board of Tax Appeals
3 B.T.A. 1180; 1926 BTA LEXIS 2449;
April 8, 1926, Decided Submitted October 21, 1925.
1. March 1, 1913, value of capital stock determined.
2. In determining profit or loss arising from the declaration and payment of liquidating dividends, a stockholder is entitled to set off, against the amount received in liquidation of a corporation, the protion thereof which he has subsequently been required to refund by…
2Cases cited14 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Sawyer v. HoagSupreme Court of the United States · 1873
- Curran v. ArkansasSupreme Court of the United States · 1853
- Mumma v. Potomac Co.Supreme Court of the United States · 1834
- Hastings v. . DrewNew York Court of Appeals · 1879
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