Legal Opinion
Pennsylvania Co. for Insurances on Lives & Granting Annuities v. Commissioner
Court of Appeals for the Third Circuit
Decided February 5, 1935No. 5535PublishedCited by 3 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
Long prior to 1929, the Bank of North America and Trust Company» hereinafter called the Bank, and The Pennsylvania Company for Insurances on Lives and Granting Annuities, hereinafter called the old Pennsylvania Company, were separately engaged in a general banking, trust and safe-deposit business in Philadelphia. Both were Pennsylvania corporations. On April 25, 1929 the old Pennsylvania Company and the Bank entered into an “Agreement of Consolidation and Merger” within the provisions of section 3 of the Pennsylvania Act of May 3, 1909 (P; L. 1909, p. 408, as amended,…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Freuler v. HelveringSupreme Court of the United States · 1934
- Burnet v. HoustonSupreme Court of the United States · 1931
- Weiss v. StearnSupreme Court of the United States · 1924
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Weber Flour Mills Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1936
- PENNSYLVANIA CO., ETC. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1935