McCaughn v. McCahan, 4254
| Decision Date | 13 February 1930 |
| Docket Number | 4253,4256.,4255,No. 4254,4254 |
| Citation | 39 F.2d 3 |
| Parties | McCAUGHN, Collector of Internal Revenue, v. McCAHAN (two cases). SAME v. RODENBOUGH. SAME v. BORDEN. |
| Court | U.S. Court of Appeals — Third Circuit |
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Calvin S. Boyer, U. S. Atty., and Mark Thatcher, Asst. U. S. Atty., both of Philadelphia, Pa. (C. M. Charest, General Counsel, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.
Walter L. Sheppard, William C. Alexander, Jr., and Foulkrod, Sheppard, Porter & Alexander, all of Philadelphia, Pa., for appellees.
Before WOOLLEY and DAVIS, Circuit Judges, and JOHNSON, District Judge.
The judgment is affirmed on the opinion of Judge Kirkpatrick.
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Berliner v. District of Columbia
...the 1921 Act. See particularly Commissioner of Internal Revenue v. Sansome, supra, note 11, 60 F.2d at page 932 and McCaughn v. McCahan, supra, note 11, 39 F.2d at page 4. The District statute contains virtually the same definition of a dividend as the Federal statutes have contained since ......
- Rhodes v. United States, 5989.