Legal Opinion
Helvering v. Southwest Consolidated Corp.
Supreme Court of the United States
Decided March 9, 1942No. 286PublishedCited by 253 opinions
1Opinion of the CourtJustice Douglas
The primary problem in this case is whether the transaction in question qualified as a “reorganization” under § 112 (g) (1) of the Revenue Act of 1934. 48 Stat. 680, 705. Sec. 112 (g) provides:
“As used in this section and section 113—
“(1) The term 'reorganization’ means (A) a statutory-merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation; or of substantially all the…
2Cases cited11 opinions
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- United States v. HendlerSupreme Court of the United States · 1938
- Parkinson v. West End Street Railway Co.Massachusetts Supreme Judicial Court · 1899
6 more not listed; retrieve them via the Exa API.
3Cited by253 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Fed. Sec. L. Rep. P 97,956 David Broad v. Rockwell International CorporationCourt of Appeals for the Fifth Circuit · 1981
- Claridge Apartments Co. v. CommissionerSupreme Court of the United States · 1944
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- 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
248 more not listed; retrieve them via the Exa API.