Schaefer v. Bowers
Court of Appeals for the Second Circuit
1Opinion of the Court
L. HAND, Circuit Judge.
Schaefer, the plaintiff, was an employee of the Standard Oil Company of New Jersey, and became a party to a stock subscription plan, inaugurated by his employer on December 30,1920, for a period of five years. The plan provided that any employee might contribute to a fund so much of his pay as he chose up to twenty per cent., to which the employer would add one-half. Trustees, appointed by the employer, were to receive the joint contribution, and from time to time invest it in shares of the employer’s stoek, at a price fixed on January first of each year, no greater…
2Cases cited7 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Marr v. United StatesSupreme Court of the United States · 1925
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- Rockefeller v. United StatesSupreme Court of the United States · 1921
- Brown v. FletcherSupreme Court of the United States · 1915
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Connolly's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Shunk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Commissioner of Internal Revenue v. Estate of James S. Ogsbury, Deceased, Florence N. Ogsbury, and Florence N. Ogsbury, Surviving WifeCourt of Appeals for the Second Circuit · 1958
3 more not listed; retrieve them via the Exa API.