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Marr Vs. United States
Cites for this judgment
- US Supreme Court
- Jun 01, 1925
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Marr v. UnitedSearch
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States - 268 U.S. 536 (1925) U.S. Supreme Court Marr v. UnitedSearch
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States, 268 U.S. 536 (1925) Marr v. UnitedSearch
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annual dividend charge. Eisner v. MacomberSearch
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U. S. 159 , and Weis v. StearnSearch
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the additional securities distributed were, in legal effect, a stock dividend, and that, under the rule of Eisner v. MacomberSearch
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U. S. 189 , applied in Page 268 U. S. 540 Weiss v. StearnSearch
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of the new securities, although they are still held by the Marrs, is income under the rule applied in United States v. PhellisSearch
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Rockefeller v. UnitedSearch
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States, 257 U. S. 176 , and Cullinan v. WalkerSearch
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named, as in the case at bar, the business enterprise actually conducted remained exactly the same. In United States v. PhellisSearch
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in Rockefeller v. UnitedSearch
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Brief any citation in this list with AI Studio
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States, and in Cullinan v. WalkerSearch
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no longer owned merely the same proportional interest of the same character in the same corporation. In Eisner v. MacomberSearch
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and in Weiss v. StearnSearch
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value in new securities was held not to be taxable, the identity was deemed to have been preserved. In Eisner v. MacomberSearch
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in place of every two old shares. That is, there was an exchange of certificates, but not of interests. In Weiss v. StearnSearch
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five shares of reduced par value stock had been issued in place of every two shares of the old stock. Thus, in Weiss v. StearnSearch
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as in Eisner v. MacomberSearch
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McREYNOLDS, MR. JUSTICE SUTHERLAND, and MR. JUSTICE BUTLER. We think this cause falls within the doctrine of Weiss v. StearnSearch
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severed from his original capital interest -- nothing differing in substance from what he already had. Weiss v. StearnSearch
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U.S. Supreme Court Marr v. UnitedSearch
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and Weis v. StearnSearch
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of Eisner v. MacomberSearch
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and Cullinan v. WalkerSearch
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In United States v. PhellisSearch
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Cullinan v. WalkerSearch
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In Eisner v. MacomberSearch
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In Weiss v. StearnSearch
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of Weiss v. StearnSearch
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