Legal Opinion
Estate of Steckel v. Commissioner
United States Tax Court
Decided June 21, 1956No. Docket No. 51099PublishedCited by 4 opinions
1Opinion of the Court
OPINION.
BRUCE, Judge:
The question is the amount of long-term capital gain realized by Steckel in 1949. In 1945 Steckel transferred his stock in the Cold Metal Process Company to another stockholder, the Union National Bank of Youngstown, Ohio, trustee of the Leon A. Beeghly Fund. The trustee was to pay for the stock when and if it received certain funds. In 1949 the trustee received a portion of the funds mentioned and was ready to make a partial payment for the stock. However, it was prevented from making a payment to Steckel by an order of the District Court in aid of execution of a…
2Cases cited17 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Lykes v. United StatesSupreme Court of the United States · 1952
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
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3Cited by4 opinions
- Alleghany Corp. v. CommissionerUnited States Tax Court · 1957
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958
- Alleghany Corp. v. CommissionerUnited States Tax Court · 1957
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958