Legal Opinion

Schaefer v. Bowers

Court of Appeals for the Second Circuit

Decided June 24, 1931No. 200PublishedCited by 8 opinions

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

  1. United States v. PhellisSupreme Court of the United States · 1921
  2. Marr v. United StatesSupreme Court of the United States · 1925
  3. Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
  4. Rockefeller v. United StatesSupreme Court of the United States · 1921
  5. Brown v. FletcherSupreme Court of the United States · 1915

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. United States v. BasyeSupreme Court of the United States · 1973
  2. Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
  3. Connolly's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
  4. Shunk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  5. 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.

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