WILLIAM R. VERNER, EXECUTOR,
v.
UNITED STATES

U.S. | 1927-10-10
No. 222
275 U.S. 524 Supreme Court of the United States (1927) Caution
Cited by 2 cases
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  • Commissioner of Internal Revenue v. Koshland, 81 F.2d 641 (9th Cir. 1936)
    …or expectancy in the company’s capital and to change her voting power in its management. With regard to a difference of stock character arising from her increased voting power, the case of Chapman v. United States, 63 Ct.Cl. 106, certiorari denied 275 U.S. 524, 48 S.Ct. 18, 72 L.Ed. 406, is not an adverse decision. In that case the holder of common stock with a voting right received a dividend of common stock of exactly the same character but without the voting right. Since the common stock was identical…

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