Legal Opinion
Keefe, Collector v. Cote
Court of Appeals for the First Circuit
Decided June 18, 1954No. 4783PublishedCited by 54 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is an appeal by the Collector of Internal Revenue for the collection district of New Hampshire from a judgment entered on a verdict for the plaintiff in a suit to recover a deficiency in income tax for the calendar year 1944 assessed against the plaintiff-taxpayer in May 1950 and paid by him with interest thereon in June of that year. The question presented is whether 248 shares of stock in Cote Brothers, Inc. held by the taxpayer in 1944, and in that year transferred to the corporation which thereafter held them as treasury stock, were thereby “cancelled or…
2Cases cited10 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
5 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Heman v. CommissionerUnited States Tax Court · 1959
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
49 more not listed; retrieve them via the Exa API.