Legal Opinion
Banner Mach. Co. v. Routzahn
Court of Appeals for the Sixth Circuit
Decided November 9, 1939No. 7526PublishedCited by 7 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
Appeal from a judgment dismissing appellant’s petition for refund of income taxes paid for the period from January 1, 1928, to July 12, 1928. Jury trial was waived, and the facts are stipulated. The sole question' is whether disposition of appellant’s assets and business on July 12, 1928, was made pursuant to a plan of reorganization, merger, or consolidation, to which appellant was a party, as contended by appellant, or whether, as urged by appellee, it was an outright sale. If appellant’s contention is correct, no gain is recognized in the transaction under Section…
2Cases cited3 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1936
3Cited by7 opinions
- Republic Steel Corporation v. United StatesUnited States Court of Claims · 1941
- Muskegon Motor Specialties Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1943
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
- National Bellas Hess, Inc. v. CommissionerUnited States Tax Court · 1953
- National Bellas Hess, Inc. v. CommissionerUnited States Tax Court · 1953
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