Legal Opinion
Rogan v. Starr Piano Co.
Court of Appeals for the Ninth Circuit
Decided December 27, 1943No. 10379PublishedCited by 6 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Two California corporations — appellee and Gennett Realty Company, hereafter called Gennett — were merged in 1934 under and pursuant to § 361 of the California Civil Code.1 Thereupon Gennett’s separate existence ceased, and appellee, the surviv*672ing corporation, succeeded to all of Gen-nett’s rights and property and became subject to all of Gennett’s debts and liabilities.2 In appellee’s income and excess-profits tax return for 1934, no gain or loss was shown to have resulted from the merger. The Commissioner of Internal Revenue determined that, upon receipt of Gennett’s…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- United States v. PhellisSupreme Court of the United States · 1921
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3Cited by6 opinions
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Movielab, Inc. v. United StatesUnited States Court of Claims · 1974
- Pacific Magnesium, Inc. v. WestoverDistrict Court, S.D. California · 1949
- Rogan v. Starr Piano Co., Pacific DivisionCourt of Appeals for the Ninth Circuit · 1943
- Seattle Hardware Co. v. SquireDistrict Court, W.D. Washington · 1948
1 more not listed; retrieve them via the Exa API.