Legal Opinion
COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.
Court of Appeals for the Second Circuit
Decided June 18, 1934No. 400PublishedCited by 61 opinions
1Opinion of the Court
MANTON, Circuit Judge.
These appeals, taken by the taxpayer and Commissioner, will be considered in one opinion.
The taxpayer was a new corporation organized pursuant to an agreement of consolidation, under date of January 30, 1922, of the Oswego Palls Pulp & Paper Company, the Skaneateles Paper Company, and the Sealright Company, Inc., as filed in the office of the secretary of state of New York. The agreement provided for consolidation of the three corporations pursuant to section 7 of the Business Corporation Law (Consol. Laws, e. 4) of the state of New York. The assets oi‘ the three…
2Cases cited10 opinions
- Seaboard Air Line Railway v. United StatesSupreme Court of the United States · 1920
- In Re Proving the Will of BergdorfNew York Court of Appeals · 1912
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Guaranty Trust Co. v. New York & Queens County Railway Co.New York Court of Appeals · 1930
- Western Union Tel. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- White v. CommissionerUnited States Tax Court · 1979
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Stanton Brewery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
56 more not listed; retrieve them via the Exa API.