Legal Opinion
Bard-Parker Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 11, 1955No. 4, Docket 22784PublishedCited by 31 opinions
1Opinion of the Court
FRANK, Circuit Judge.
The pertinent statutory provisions are set forth in the footnote. 1
The facts are stated in the opinion and findings of the Tax Court, reported in 18 T.C. 1255. In part they read as follows:
“The stockholders of the old corporation, at a special meeting, expressed their desire to dissolve the old corporation and to sell the assets and distribute the proceeds. They passed resolutions on March 12, 1930, consenting to the formation of a new company of the same name and the dissolution of the old company, 15 days thereafter, as provided by Section 22 of the Stock Corporation…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Webster v. FallSupreme Court of the United States · 1925
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Pridemark, Inc. v. CommissionerUnited States Tax Court · 1964
- Estate of Lammerts v. CommissionerUnited States Tax Court · 1970
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
- Abegg v. CommissionerUnited States Tax Court · 1968
26 more not listed; retrieve them via the Exa API.