Legal Opinion
Chisholm v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 8, 1935No. 417PublishedCited by 94 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
Chisholm, the petitioner, with four others, owned all the shares of stock in the Houde Engineering Corporation. On September 26, 1928, all five gave a thirty days’ option upon these shares to Krauss & Co., which that company on October 11th agreed to take up; the option could only be “exercised by the payment of cash before its expiration.” The record does not show whether Chisholm and his brother owned any other property than 300 shares each of Houde stock, but for some six or eight months before October, 1928, they had been discussing the formation of a partnership to…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Jones v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- The" Sunnyside"Supreme Court of the United States · 1876
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
89 more not listed; retrieve them via the Exa API.