Legal Opinion
John A. Nelson Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 23, 1935No. 5146PublishedCited by 14 opinions
1Opinion of the Court
LINDLEY, District Judge.
The taxpayer petitions for a review of a decision of the Board of Tax Appeals, assessing additional taxes based upon a holding that the transaction hereinafter discussed was not a reorganization within the meaning of the Revenue Act. Two questions are involved: First, whether a stipulation between the parties that on December 31, 1926, petitioner “was a party .to a reorganization” is decisive of the question as to whether or. not the transaction herein involved amounted to a reorganization within the meaning of section 203 (h) of the Revenue Act of 1926 (26 USCA § 934…
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
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- London-Butte Gold M. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1940
- Western Industries Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Lilienthal v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1935
- G & K Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
9 more not listed; retrieve them via the Exa API.