Missouri P. R. Co. v. Commissioner
United States Board of Tax Appeals
On March 31, 1933, the petitioners filed in the District Court of the United States for the Eastern Division, Eastern Judicial District of Missouri, a petition for the reorganization of their capital structures under section 77, chapter VIII of the Acts of Congress relating to bankruptcy. The petition was granted and, on November 13, 1933, the court entered an order staying all pending suits against the debtors until after final decree in the bankruptcy proceeding.
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On March 31, 1933, the petitioners filed in the District Court of the United States for the Eastern Division, Eastern Judicial District of Missouri, a petition for the reorganization of their capital structures under section 77, chapter VIII of the Acts of Congress relating to bankruptcy. The petition was granted and, on November 13, 1933, the court entered an order staying all pending suits against the debtors until after final decree in the bankruptcy proceeding. Prior to March 31, 1933, the petitioners had filed with this Board petitions for the redetermination of deficiencies for certain…
1Opinion of the Court
OPINION.
Smith:
In the above entitled proceedings trustees for the petitioners in bankruptcy have filed motions for orders staying these proceedings upon the grounds that the petitioners are now in bankruptcy and that their affairs are being administered by trustees under the direction of the District Court of the United States, Eastern Division, Eastern Judicial District of Missouri.
The only facts material to a decision on these motions are that while these proceedings were pending before the Board and on March 31, 1933, the petitioners filed in the District Court of the United States for the…
2Cases cited3 opinions
- United States Fidelity & Guaranty Co. v. BraySupreme Court of the United States · 1912
- New York v. Irving Trust Co.Supreme Court of the United States · 1933
- Plains Buying & Selling Asso. v. CommissionerUnited States Board of Tax Appeals · 1927
3Cited by11 opinions
- Fotochrome, Inc. v. CommissionerUnited States Tax Court · 1972
- Tanner v. CommissionerUnited States Tax Court · 1975
- Monjar v. HigginsCourt of Appeals for the Second Circuit · 1943
- In Re Fotochrome, Inc.District Court, E.D. New York · 1972
- Harris v. CommissionerUnited States Tax Court · 1959
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