Legal Opinion
Gutbro Holding Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 27, 1943No. 174PublishedCited by 11 opinions
1Opinion of the Court
CHASE, Circuit Judge,
The only qúestion presented by this appeal is whether or not the petitioner realized a taxable gain to be recognized as such under the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 664 et seq., because of the way by which a statutory merger and consolidation of a wholly-owned subsidiary and its parent was brought about.
The petitioner, hereinafter called Consolidated to avoid confusion with a corporation whose name it took, is a personal holding company incorporated under the laws of the State of New Jersey which was formed in accordance with the laws of that state…
2Cases cited5 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. HendlerSupreme Court of the United States · 1938
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
- Windhurst v. Central Leather Co.New Jersey Court of Chancery · 1930
3Cited by11 opinions
- Blau v. Mission Corp.Court of Appeals for the Second Circuit · 1954
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970
- Eastern Color Printing Co. v. CommissionerUnited States Tax Court · 1974
- Bueltermann v. United StatesCourt of Appeals for the Eighth Circuit · 1946
- Herman Knop and Dorothy Owen Knop v. United StatesCourt of Appeals for the Eighth Circuit · 1956
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