Legal Opinion
Commissioner v. Lane-Wells Co.
Supreme Court of the United States
Decided February 14, 1944No. 115PublishedCited by 249 opinions
1Opinion of the CourtJustice Jackson
The Lane-Wells Company is a transferee and successor of the taxpayer Technicraft Engineering Corporation and as such is liable for its taxes. The Commissioner, the Board of Tax Appeals, 1 and the Circuit Court of Appeals 2 have held that Technicraft was a personal holding company in 1934, 1935, and 1936, and that question is no longer open.
For the years named, Technicraft filed the usual corporation income tax returns on Treasury Form 1120. On this form the following appeared: “Is the corporation a personal holding company within the meaning of Section 351 of the Revenue Act of 1934 [or the…
2Cases cited4 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Lane-Wells Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- R. Simpson & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
3Cited by249 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Cupp v. CommissionerUnited States Tax Court · 1975
- Beard v. Comm'rUnited States Tax Court · 1984
244 more not listed; retrieve them via the Exa API.