Legal Opinion
Rotenberg v. Sheehan
District Court, E.D. Missouri
Decided January 8, 1943No. Nos. 1805, 1879, 1880PublishedCited by 7 opinions
1Opinion of the Court
COLLET, District Judge.
Action for the recovery of income taxes. The facts are as follows:
Prior to December 27, 1928, plaintiff was the owner of 251% shares of the Puritan Oil Corporation which had cost him $9,-633.69. On that date he gave his wife 125% shares of this stock. On January 21, 1929, the Puritan Oil Corporation entered into a written agreement with the Sinclair Consolidated Oil Corporation by the terms of which the former agreed to sell and the latter agreed to buy all of the stock and assets of the former. The consideration was to be paid in capital stock of the Sinclair…
2Cases cited11 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Groman v. CommissionerSupreme Court of the United States · 1937
- McEachern v. RoseSupreme Court of the United States · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- American Light & Traction Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1944
- Select Theatres Corp. v. JohnsonDistrict Court, S.D. New York · 1956
- American Light & Traction Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1944
- American Light & Traction Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1944
- Sheehan v. RotenbergCourt of Appeals for the Eighth Circuit · 1944
2 more not listed; retrieve them via the Exa API.