Scofield v. Weiss
United States Court of Appeals for the Fifth Circuit
131 F.2d 631 (1942)
- Written by Whitney Kamerzel , JD
Facts
Ignatz Weiss (plaintiff) was a shareholder of Popular Dry Goods Corporation (the company) before his marriage. During Weiss’s marriage, the company achieved substantial earnings and issued Weiss a stock dividend consisting of 2,900 shares. Weiss gifted many of these shares to his children and his wife and paid the taxes on these gifts as if the shares were his separate property. After the Weiss’s death, his wife as executor sued the tax collector (defendant) for a refund of the gift taxes, arguing that the stock dividend was community property and that the husband’s treatment of the dividend as separate property for tax purposes resulted in the husband’s overpayment. The district court agreed that the shares were community property. The tax collector appealed.
Rule of Law
Issue
Holding and Reasoning (Hutcheson, C.J.)
What to do next…
Here's why 832,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
