Legal Opinion
Ballwood Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 3, 1936No. 5674PublishedCited by 4 opinions
1Opinion of the Court
THOMPSON, Circuit Judge.
This is a petition for rehearing of a decision of this court in Ballwood Company v. Commissioner, filed July 16, 1935, in which in a per curiam opinion we affirmed a decision of the Board of Tax Appeals.
The petitioner, in accordance with an agreement made with the Midwest Pipe & Supply Company, hereinafter called Midwest, conveyed its pipe fabricating assets representing approximately 29 per cent, of its total assets to the Ballwood Pipe Fabricating Corporation, a newly organized corporation. The petitioner received all of the new corporation’s capital stock and…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- 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
- G. & K. Manufacturing Co. v. HelveringSupreme Court of the United States · 1935
- Minnesota Tea Co. v. CommissionerUnited States Board of Tax Appeals · 1933
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3Cited by4 opinions
- Electrical Securities Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1937
- Hendee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
- Commissioner of Internal Revenue v. GromanCourt of Appeals for the Seventh Circuit · 1936
- Elliot Knitwear, Inc. v. Federal Trade CommissionCourt of Appeals for the Second Circuit · 1959