Legal Opinion
Lewis v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided August 9, 1949No. 4399PublishedCited by 90 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
This case is before us for the second time on a petition to review a decision of the Tax Court, reported in 1948, 10 T.C. 1080. Petitioners have sought, by invoking the doctrine of Gregory v. Helvering, 1935, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355, to avoid the tax consequences of a transaction falling within the literal language of the statutory definition of a “reorganization”. I.R.C. § 112(g) (1) (D), 26 U.S.C.A. § 112(g) (1) (D). On the first petition, we vacated the Tax Court’s decision, reported in 1946, 6 T. C. 455, and remanded the case for…
2Cases cited28 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
23 more not listed; retrieve them via the Exa API.
3Cited by90 opinions
- Commissioner v. ClarkSupreme Court of the United States · 1989
- 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
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
- Pridemark, Inc. v. CommissionerUnited States Tax Court · 1964
85 more not listed; retrieve them via the Exa API.