Legal Opinion
Mascot Stove Co. v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided June 3, 1941No. 8595PublishedCited by 25 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Review is sought of an order determining a deficiency asserted by the respondent against the petitioner for the fiscal year ending June 30, 1934, and raises the question whether the purchase by the petitioner of all of the assets of a bankrupt corporation of the same name from its trustee in bankruptcy, was in effectuation of a reorganization of the old company within the meaning of § 112(b) (3) and (g) (1) of the Revenue Act of 1934, 26 U.S.C. A. Int.Rev.Acts, pages 692, 695. If the petitioner’s purchase of the assets of the old company was in pursuance of a…
2Cases cited6 opinions
- Case v. Los Angeles Lumber Products Co.Supreme Court of the United States · 1939
- Northern Pacific Railway Co. v. BoydSupreme Court of the United States · 1913
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Kansas City Terminal Railway Co. v. Central Union Trust Co.Supreme Court of the United States · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- United States v. Arcade Co.Court of Appeals for the Sixth Circuit · 1953
- Templeton's Jewelers, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1942
- Adwood Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Muskegon Motor Specialties Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1943
20 more not listed; retrieve them via the Exa API.