Legal Opinion
Cox v. Helvering
District Court, District of Columbia
Decided June 4, 1934No. 6124PublishedCited by 28 opinions
1Opinion of the Court
GRONER, Associate Justice.
In 1922 petitioner organized the Asheboro lee & Coal Company, a North Carolina corporation. Petitioner was the principal stockholder, and built up the business of the company until in 1928 it was bought by Community lee & Utilities Company, a corporation with its principal place of business at Greensboro, N. C. After the contract of sale, but before its consummation, -Community Company refused to carry out the purchase unless petitioner and the two other stockholders of Asheboro Company would contract not to re-enter the ice and coal business i'or a period of ten…
2Cases cited1 opinion
- Shine v. CulverWashington Supreme Court · 1906
3Cited by28 opinions
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
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