PETTIT

v.

LUCAS, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Frischer & Co., Inc. v. Elting, 60 F.2d 711 (2d Cir. 1932)
• Title Guar. & Tr. Co. v. Bowers, 67 F.2d 892 (2d Cir. 1933)
  …the issuing company is also the guaranteeing company, the division of these two obligations, as here, does not remove the certificates from the operation of the statute. Mortgage Guarantee Co. v. Welch, 38 F.(2d) 184 (C. C. A. 9), certiorari denied 281 U. S. 759, 50 S. Ct. 410, 74 L. Ed. [*894] 1168. In that case, a mortgage participation certificate issued and guaranteed hy the taxpayer corporation was held to be a corporate security under the same provisions of the statute involved here. There the taxpaye…
• Portland Fed. Emps. Credit Union v. Cumis Ins. Soc'y, Inc., 894 F.2d 1101 (9th Cir. 1990)
  …rt. denied, 317 U.S. 663, 63 S.Ct. 64, 87 L.Ed. 533 (1942); 13 C.F.R. § 101.2(d)(2) (1988) (same); 12 U.S.C. § 91 (same); see generally Mortgage Guarantee Co. v. Welch, 38 F. 2d 184, 186 (9th Cir.) (definitions of "evidences of debt"), cert. denied, 281 U.S. 759, 50 S.Ct. 410, 74 L.Ed. 1168 (1930). We observe that a bond is defined as "[a] certificate or evidence of a debt. . . ." Black's Law Dictionary at 161. "Rights," which we understand to mean "stock rights" (as opposed, for example, to constitutional…