Legal Opinion
Commissioner v. Blum
Court of Appeals for the Seventh Circuit
Decided February 23, 1935No. Nos. 5328, 5329Published
1Opinion of the Court
LINDLEY, District Judge.
The petitioner seeks a review of the decisions of the United States Board of Tax Appeals with regard to the taxable income of the respondents for the year 1924. The salient facts being the same, the two cases are disposed of in one opinion.
The taxpayers were stockholders of Great Western Smelting & Refining Com*700pany, which on May 16, 1924, entered into an agreement with certain other corporations and a copartnership whereby each of the parties agreed to transfer their several properties to a new company, Federated Metals Company. On June 12,1924, the contract was…
2Cases cited6 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- John A. Nelson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1935
- Virginia-Lincoln Furniture Corp. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1932
- Sarther Grocery Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
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