Legal Opinion
Commissioner of Internal Revenue v. Ben Ginsburg Co.
Court of Appeals for the Second Circuit
Decided November 2, 1931No. 12PublishedCited by 11 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The respondent and Mendelson & Suss-man Company, Inc., are New York corporations, both having offices in the city of New York. On January 2,1927, the respondent’s stockholders acquired all the capital stock of Mendelson & Sussman Company, Inc., in the proportions in which they -owned shares of stock' of the respondent, and thereby the corporations became affiliated for tbe taxable year 1927. In 1926, Mendelson & Suss-man Company, Inc., sustained a net loss of $48,340.18, and for the year 1927 a net loss of $57,407.79. Tbe net income of tbe respondent for 1927 was…
2Cases cited7 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. GoldenbergSupreme Court of the United States · 1897
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Industrial Cotton Mills Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1932
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- Commissioner v. Trustees of Lumber Inv. Ass'nCourt of Appeals for the Seventh Circuit · 1938
- Commissioner v. Van Camp Packing Co.Court of Appeals for the Seventh Circuit · 1933
- New Colonial Ice Co. v. CommissionerCourt of Appeals for the Second Circuit · 1933
6 more not listed; retrieve them via the Exa API.