Legal Opinion
Fisher v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 15, 1939No. 7820PublishedCited by 5 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This case arises upon petition to review a decision of the Board of Tax Appeals (34 B.T.A. 1215), assessing a deficiency in income tax against the petitioners upon a joint return by husband and wife for the taxable year 1930. The sole question presented is as to the proper basis to be used in computing gain upon the sale by petitioner Charles T. Fisher in 1930 of common stock of General Motors Corporation acquired in 1926 in an exchange for stock of the Fisher Body Corporation. If gain from the exchange is not recognized, the proper basis for computing the gain from the…
2Cases cited11 opinions
- Dickerson v. ColgroveSupreme Court of the United States · 1880
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Stone v. WhiteSupreme Court of the United States · 1937
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
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3Cited by5 opinions
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Northern Pacific Railway Company, a Corporation v. Tillie Mely, as Administratrix of the Estate of A. E. Mely, DeceasedCourt of Appeals for the Ninth Circuit · 1954
- Heating Equipment Manufacturing Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1964
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956