Legal Opinion
Bazley v. Commissioner
Supreme Court of the United States
Decided June 16, 1947No. 287PublishedCited by 177 opinions
1Opinion of the CourtJustice Frankfurter
The proper construction of provisions of the Internal Revenue Code relating to corporate reorganizations is involved in. both these cases. Their importance to the Treasury as well as to corporate enterprise led us to grant certiorari, 329 U. S. 695, 329 U. S. 701. While there are differences in detail to which we shall refer, the two cases may be disposed of in one opinion.
In the Bazley case, No. 287, the Commissioner of Internal Revenue assessed an income tax deficiency against the taxpayer for the year 1939. Its validity depends on the legal significance of the recapitalization in that year…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by177 opinions
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Fed. Sec. L. Rep. P 95,494 Great Western Bank & Trust v. Sol KotzCourt of Appeals for the Ninth Circuit · 1976
- Goodstein v. CommissionerUnited States Tax Court · 1958
- 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
172 more not listed; retrieve them via the Exa API.