SHORE
v.
SHELL PETROLEUM CORP. ET AL; MASON V. SAME; CHURCHILL ET AL. V. SAME; AND WENRICH ET AL. V. SHELL PETROLEUM CORP.

U.S. | 1932-11-07
Nos. 427; No. 428; No. 429; No. 430
287 U.S. 656 Supreme Court of the United States (1932) Caution
Cited by 2 cases

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  • Sec. Co. v. Commissioner of Internal Revenue, 90 F.2d 951 (9th Cir. 1937)
    …age of the assignor’s total interest, holding that portion with all the concomitants of ownership, on their own behalf only. The situation here is much more similar to that presented in Ward v. Commissioner (C.C.A.9) 58 F.(2d) 757, certiorari denied 287 U.S. 656, 53 S.Ct. 118, 77 L.Ed. 567, for the ownership of the Bank stock remained always in the hands of the stockholders. They merely transferred their right to receive certain stock dividends to be issued upon that stock. The petitioner, assuming that th…

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