Appeal of Fort Cumberland Hotel Co.
Cases that cite this one
2 later published cases cite this decision.
- Brody v. Commissioner (United States Tax Court 1975)
- Ft. Cumberland Hotel Co. v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
There is no evidence in the record which controverts the written statement of H. B. Mabson that he had bought the stock of the Hotel Windsor Operating Company; or that the certificates for such stock were made to him and endorsed by him in blank; or the affidavit made by him that he owned all of said stock.
In the absence of evidence to the contrary, the legal presumption is that the record owner of corporation stock is the owner of and con-i’,rols the same.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.