Legal Opinion
Commissioner v. Van Camp Packing Co.
Court of Appeals for the Seventh Circuit
Decided November 25, 1933No. 4978PublishedCited by 7 opinions
1Opinion of the Court
ALSCHULER, Circuit Judge.
There is involved the taxability of gains realized by Van Camp Tank Car Company, a *597corporation, from its purchase and sale of corporate shares of respondent, its corporate affiliate, which made a consolidated income tax return for the affiliated group.
In 1924,1925, and 192,6 respondent owned all the capital stock of its corporate affiliates, including Van Camp Tank Car Company, and for each of these years made for the affiliated group a statutory consolidated federal income tax return. In 1924 Van Camp Tank C'arCompany purchased from Rollins & Son 13,-120 shares of…
2Cases cited4 opinions
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner of Internal Revenue v. Ben Ginsburg Co.Court of Appeals for the Second Circuit · 1931
3Cited by7 opinions
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- Olivier Company v. PattersonDistrict Court, N.D. Alabama · 1957
- Consolidated Utilities Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1936
- Dorrance v. PhillipsCourt of Appeals for the Third Circuit · 1936
- Founders General Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
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