Legal Opinion
Taylor v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 7, 1934No. 283PublishedCited by 57 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal (petition to review) is from an order of the Board of Tax Appeals fixing a deficiency in the taxpayer’s income tax for 1928, under the following circumstances: In October, 1927, he bought the shares of three small lighting companies in Vermont, and all the assets of a fourth. For all four he paid $96,000, and he at once organized a separate company to which in consideration of aE its shares he conveyed the assets of the fourth company. Thus armed with the shares of four operating utUity companies, he organized a holding company which, in exchange for his…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Lightsey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United StatesCourt of Appeals for the Second Circuit · 1968
52 more not listed; retrieve them via the Exa API.