Legal Opinion
Greif Cooperage Corp. v. Commissioner
Court of Appeals for the Third Circuit
Decided July 10, 1936No. 5773PublishedCited by 13 opinions
1Opinion of the Court
THOMPSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. The petitioner was the parent and nonoperating company of an affiliation of twenty-three operating companies, among which were the Tuscaloosa Cooperage Company, hereinafter called Tuscaloosa, and the Sandpeeco Veneer Company, hereinafter called Sandpeeco. The petitioner acquired all of the stock of Tuscaloosa in July, 1920 at a cost of $113,100. It liquidated that company in 1925, received $35,539.97 as a liquidating dividend, and charged off $77,-560.03 on its books as a loss. In August, 1920,…
2Cases cited3 opinions
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- McLaughlin v. Pacific Lumber Co.Supreme Court of the United States · 1934
- Commissioner v. National Casket Co.Court of Appeals for the Third Circuit · 1935
3Cited by13 opinions
- Edward Katzinger Co. v. COMMISSIONER OF INT. REVENUECourt of Appeals for the Seventh Circuit · 1942
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
- Commissioner of Internal Revenue v. SaltonstallCourt of Appeals for the First Circuit · 1941
- Marwais Steel Co. v. CommissionerUnited States Tax Court · 1962
- Duquesne Light Holdings Inc v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2017
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