Legal Opinion
Helvering v. Kaufmann
Court of Appeals for the Fourth Circuit
Decided May 28, 1943No. Nos. 5044-5047PublishedCited by 7 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The E. M. Rosenthal Jewelry Company, a corporation of the District of Columbia, made a distribution of stock to its stockholders, the taxpayers in these consolidated cases, in a transaction which originated in 1933 and included the delivery of the stock certificates in 1934. The distribution took place in pursuance of a plan of corporate reorganization, and if it was effected in 1933 as the Board of Tax Appeals held, 46 B.T.A. 924, it came within the terms of § 112(g) of the Revenue Act of 1932, 47 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, page 513, and no taxable gain to the…
2Cases cited17 opinions
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Avery v. CommissionerSupreme Court of the United States · 1934
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Hadley v. CommissionerCourt of Appeals for the D.C. Circuit · 1929
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Meyer v. CommissionerUnited States Tax Court · 1966
- Byrne v. CommissionerUnited States Tax Court · 1970
- Commissioner v. KaufmannCourt of Appeals for the Third Circuit · 1943
- Blount v. CommissionerUnited States Tax Court · 1993
- Byrne v. CommissionerUnited States Tax Court · 1970
2 more not listed; retrieve them via the Exa API.