Legal Opinion
American Cigar Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 25, 1933No. 127PublishedCited by 51 opinions
1Opinion of the Court
AUGUSTUS. N. HAND, Circuit Judge.
The petitioner was incorporated under the laws of New Jersey in 1901. Soon after its incorporation, it acquired the stock of several Cuban tobacco companies, including all the stock of a corporation known as H. de Cabanas y Carbajal. In 1902 the petitioner and others formed a new corporation in New Jersey called the Havana Tobacco Company. *426The petitioner then transferred to the Havana Company all its stock in H. de Cabanas y Carbajal, and received in return $3,500,000 in bonds of the Havana Company, as well as a large fraction of its common stock and a small…
2Cases cited10 opinions
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Corn Exchange Bank v. United StatesCourt of Appeals for the Second Circuit · 1930
- United States v. Oregon-Washington R. & Nav. Co.Court of Appeals for the Second Circuit · 1918
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
- Duke Power Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
46 more not listed; retrieve them via the Exa API.