Legal Opinion
Miller v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 2, 1936No. 6833, 6834PublishedCited by 20 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The review here sought is of orders of the Board of Tax Appeals sustaining deficiencies determined by the respondent in the taxes of the petitioners for the year 1928.. In that year the petitioner A. L. Miller and Mrs. Hawk’s decedent, Henry C. Hawk, then the majority stockholders of the Enquirer-News Company, a newspaper publishing corporation of Battle Creek, Mich., transferred all of their stock in that corporation to Federated Publications, Inc., for a consideration partly in cash and partly in stock of the purchasing company, which at the same time acquired all of…
2Cases cited8 opinions
- 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
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. WattsSupreme Court of the United States · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Seiberling Rubber Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Hubert E. Howard v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Reilly Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Anna M. Everett v. United StatesCourt of Appeals for the Tenth Circuit · 1971
15 more not listed; retrieve them via the Exa API.