Legal Opinion
Commissioner of Internal Revenue v. Scatena
Court of Appeals for the Ninth Circuit
Decided September 21, 1936No. 8067PublishedCited by 23 opinions
1Opinion of the Court
GARRECHT, Circuit Judge,
In 1928, Elvira Scatena, a widow, respondent herein, was the owner of 5,201 shares of stock of the Bankitaly Corporation and of 1,800 shares of stock of the National Bankitaly Company. She was also the owner of 240 shares of stock of “Bank of Italy N. T. and S. A. and/or National Bankitaly Company,” for which the purchase price had not been fully paid.
*730On September 19, 1928, the Bancitaly Corporation declared a dividend of 130,000 shares of the stock of the Bank of America National Association, one share to the holder of each 40 shares of its own stock of record at the…
2Cases cited16 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Pacific National Bank v. EatonSupreme Court of the United States · 1891
- Howbert v. PenroseCourt of Appeals for the Tenth Circuit · 1930
- Staats v. Biograph Co.Court of Appeals for the Second Circuit · 1916
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Krosnar v. Schmidt Krosnar McNaughton Garrett Co.Superior Court of Pennsylvania · 1980
- Auto Ind. Pension Trust Fund v. Toshiba Corp.Court of Appeals for the Ninth Circuit · 2018
- Case v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Crellin v. CommissionerUnited States Tax Court · 1951
18 more not listed; retrieve them via the Exa API.