Legal Opinion
Moline Properties, Inc. v. Commissioner
Supreme Court of the United States
Decided June 1, 1943No. 660PublishedCited by 938 opinions
1Opinion of the CourtJustice Reed
Petitioner seeks to have the gain on sales of its real property treated as the gain of its sole stockholder and its corporate existence ignored as merely fictitious. Certiorari was granted because of the volume of similar litigation in the lower courts and because of alleged con flict of the decision below with other circuit court decisions.
Petitioner was organized by Uly O. Thompson in 1928 to be used as a security device in connection with certain Florida realty owned by him. The mortgagee of the property suggested the arrangement, under which Mr. Thompson conveyed the property to…
2Cases cited20 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
15 more not listed; retrieve them via the Exa API.
3Cited by938 opinions
- Morris v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Bartels v. BirminghamSupreme Court of the United States · 1947
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
933 more not listed; retrieve them via the Exa API.