Legal Opinion
D. W. Klein Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided November 28, 1941No. 7634PublishedCited by 8 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This petition for review of a decision of the Board of Tax Appeals presents the question of the correctness of (1) the determination by the Board that a certain series of transactions whereby the taxpayer acquired title to certain assets formerly the property of the Royal Cloak Company did not constitute a non-taxable statutory reorganization under the provisions of §§ 112(i) (1) (B) and 113(a)(7) of the Revenue Act of 1932 [26 U.S.C.A. Int.Rev. Acts, pages 513, 514], and (2) the computation of the tax which followed that decision.
Three corporations, including…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- United States v. HendlerSupreme Court of the United States · 1938
- In Re 620 Church Street Building Corp.Supreme Court of the United States · 1936
- Loeb Apartments, Inc. v. MalwitzCourt of Appeals for the Seventh Circuit · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Wilgard Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1942
- Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Templeton's Jewelers, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1942
- Wheeler v. CommissionerCourt of Appeals for the Ninth Circuit · 1944
- Goldstein Bros., Inc. v. CommissionerUnited States Tax Court · 1955
3 more not listed; retrieve them via the Exa API.