Legal Opinion
Seiberling v. Commissioner
Court of Appeals for the Sixth Circuit
Decided March 14, 1930No. 5355PublishedCited by 7 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
The petitioner owned a large block of stock in the Goodyear Tire & Rubber Company, of whieh he was a vice president. In the latter part of 1920 he loaned to other employees of that company a part of this stock, taking receipts therefor in the following *811form: “Received of C. W. Seiberling as a loan the following certificates of common stock of The Goodyear Tire and Rubber Company * * * to be used as additional collateral for my loan at * * *. Said certificates to be returned to said C. W. Seiberling when loan has been paid.” The stock was used by the borrowers as…
2Cases cited2 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Brewer v. OrrCourt of Appeals for the Sixth Circuit · 1927
3Cited by7 opinions
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Burdan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Henry v. BurnetCourt of Appeals for the D.C. Circuit · 1931
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
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