United States v. Coulby
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Eastern Division of the Northern District of Ohio; D. C. Westenhaver, Judge. Action by Harry Coulby against the United States. There was a judgment for plaintiff, and the United States brings error.
1Per curiam
[1] This case presents the question: Whether the portion of a dividend which was paid on corporate shares to a partnership holding such shares as an asset, and which portion was ultimately paid to a member of the firm as his proportionate share of the firm’s profits, was, within the true meaning of the Federal Income Tax Act of 1913 (Act Oct. 3, 1913, c. 16, 38 Stat. 114), net income in the sense that the corporation and the partner were each bound to pay thereon the normal tax of 1 per cent.; in a word, was it the purpose so to tax" the same dividend twice ? The question has been decided…
2Cases cited3 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- Ohio v. HarrisCourt of Appeals for the Sixth Circuit · 1916
3Cited by26 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Jennings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- Cameron v. CommissionerUnited States Board of Tax Appeals · 1927
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