Miller v. Commissioner
United States Board of Tax Appeals
Where, by a contract between a corporation and the stockholders of another corporation, the first corporation acquired all of the stock of the second, three fourths for cash and one fourth by exchange for a minority interest of its own stock, held, there was no reorganization within the meaning of section 112(i)(1) of the Revenue Act of 1928.
1Opinion of the Court
A. L. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
IDA W. HAWK, EXECUTRIX, ESTATE OF HENRY C. HAWK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Miller v. Commissioner
Docket Nos. 60689, 60690.
United States Board of Tax Appeals
29 B.T.A. 1061; 1934 BTA LEXIS 1426;
February 13, 1934, Promulgated
Where, by a contract between a corporation and the stockholders of another corporation, the first corporation acquired all of the stock of the second, three fourths for cash and one fourth by exchange for a minority interest of its own stock, held, there was…
2Cases cited1 opinion
- Miller v. CommissionerUnited States Board of Tax Appeals · 1934