Mintz v. Commissioner
United States Tax Court
Held, that Kingsway Developments, Inc., was a collapsible corporation within the definition of section 117(m) of the 1939 Code, and therefore, that gains realized by petitioners upon a distribution from Kingsway and sale of their Kingsway stock were gains attributable to property which is not a capital asset.
1Opinion of the Court
Max Mintz and Hilda Mintz, Petitioners, v. Commissioner of Internal Revenue, Respondent. Louis Mintz and Maybelle Mintz, Petitioners, v. Commissioner of Internal Revenue, Respondent. Morris Mintz and Evelyn Mintz, Petitioners, v. Commissioner of Internal Revenue, Respondent
Mintz v. Commissioner
Docket Nos. 53982, 53983, 53984
United States Tax Court
32 T.C. 723; 1959 U.S. Tax Ct. LEXIS 145;
June 17, 1959, Filed
Decisions will be entered for the respondent.
Held, that Kingsway Developments, Inc., was a collapsible corporation within the definition of section 117(m) of the 1939 Code, and therefore,…
2Cases cited12 opinions
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Abbott v. CommissionerUnited States Tax Court · 1957
- Burge v. CommissionerUnited States Tax Court · 1957
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