Palmer v. Commissioner, 302 U.S. 63 (1937)

U.S. Supreme Court, (October 19, 1937)

Docket number: 19, 59
Permanent Link: http://vlex.com/vid/20018575
Id. vLex: VLEX-20018575

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U.S. Court of Appeals for the 4th Cir. - W. Bladen Lowndes and Anne W. Lowndes, Appellants, v. United States of America, Appellee., 384 F.2d 635 (4th Cir. 1967)

U.S. Supreme Court - Boulware v. United States, 552 U.S. (2008)

U.S. Court of Appeals for the 8th Cir. - William J. Haag and Edith C. Haag, Petitioners, v. Commissioner of Internal Revenue, Respondent. Commissioner of Internal Revenue, Petitioner, v. E. B. Sewall Manufacturing Company, Respondent., 334 F.2d 351 (8th Cir. 1964)

U.S. Court of Appeals for the 6th Cir. - Jason L. Honigman and Edith Honigman Et Al., Petitioners-Appellants, Petitioners-Cross-Appellees, v. Commissioner of Internal Revenue, Respondent-Appellee, Respondent-Cross-Appellant., 466 F.2d 69 (6th Cir. 1972)

U.S. Court of Appeals for the Fed. Cir. - Citizens Bank & Trust Company, Executor of the Estate of John D. Macarthur and Catherine T. Macarthur v. the United States., 580 F.2d 442 (Fed. Cir. 1978)

U.S. Court of Appeals for the 2nd Cir. - Irving Gordon and Margaret Gordon, Petitioners-Appellants, v. Cmmissioner of Intenal Revenue, Respondent-Appellee., 424 F.2d 378 (2nd Cir. 1970)

U.S. Court of Appeals for the 8th Cir. - Richard R. Riss, Sr., Appellant, v. Commissioner of Internal Revenue, Appellee., 478 F.2d 1160 (8th Cir. 1973)

U.S. Court of Appeals for the D.C. Cir. - Alexander T. Deutsch, Petitioner, v. United States Atomic Energy Commission and United States of America, Respondents., 401 F.2d 404 (D.C. Cir. 1968)

U.S. Court of Appeals for the 7th Cir. - Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses, Petitioners-Appellees, v. Commissioner of Internal Revenue, Respondent-Appellant., 630 F.2d 1169 (7th Cir. 1980)

See all citations to this document

Text:

U.S. Supreme Court PALMER v. COMMISSIONER OF INTERNAL REVENUE, 302 U.S. 63 (1937)

[Page 302 U.S. 63, 74]

sufficient to establish fair market value of the shares on those dates furnish sufficient support for its conclusion that there was no basis for treating the transactions, which were on their face sales, as distributions of earnings and hence dividends as defined by section 115.

The writ in No. 59 is dismissed and in No. 19 the judgment is reversed.

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