Legal Opinion
Survaunt v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 28, 1947No. 13339-13341PublishedCited by 63 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These three petitions to review decisions of the Tax Court all involve a determination of whether the “recapitalization” of an incorporated printing business in St. Louis, Missouri, in 1940 constituted a tax-free “reorganization” of a corporation within the meaning of § 112(g) (1) (D) of the Internal Revenue Code, 26 U.S.C. A. Int.Rev.Code, § 112(g) (1) (D), rather than a liquidation. The three cases involve the same transactions. They were consolidated for hearing before the Tax Court, resulting in a single transcript of the record, a single finding of facts and a…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Bazley v. CommissionerSupreme Court of the United States · 1947
10 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- Pridemark, Inc. v. CommissionerUnited States Tax Court · 1964
- Gallagher v. CommissionerUnited States Tax Court · 1962
58 more not listed; retrieve them via the Exa API.