J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant

U.S. Court of Appeals, Fifth Circuit · Decided 1966-10-04

Cited by 127 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

RIVES, Circuit Judge: The petitioners are persons who claim that the income from the sale of their stock in the South Texas Rice Warehouse Company should be taxed solely as a capital gain. The Tax Court found that a corporate reorganization had taken place and held that at least part of petitioners’ income should be taxed as a divid…

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