Legal Opinion
Commissioner v. Court Holding Co.
Supreme Court of the United States
Decided April 9, 1945No. 581PublishedCited by 1,283 opinions
1Opinion of the CourtJustice Black
An apartment house, which was the sole asset of the respondent corporation, was transferred in the form of a liquidating dividend to the corporation’s two shareholders. They in turn formally conveyed it to a purchaser who had originally negotiated for the purchase from the corporation. The question is whether the Circuit Court of Appeals properly reversed 1 the Tax Court’s conclusion 2 that the corporation was taxable under § 22 of the Internal Revenue Code 3 for the gain which accrued from the sale. The answer depends upon whether the findings of the Tax Court that the whole transaction…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Griffiths v. CommissionerSupreme Court of the United States · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by1,283 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Commissioner v. HansenSupreme Court of the United States · 1959
1,278 more not listed; retrieve them via the Exa API.