Legal Opinion
Commissioner of Internal Revenue v. Cement Investors, Inc.
Court of Appeals for the Tenth Circuit
Decided July 24, 1941No. 2270PublishedCited by 3 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The Colorado Industrial Company1 was a corporation organized under the laws of Colorado. On August 1, 1904, Industrial issued its five per cent first mortgage bonds2 due August 1, 1934, and secured by a deed of trust on its property. The total face value of Industrial’s bonds held by the public on August 1, 1934, was $27,-633,000.
The Colorado Fuel and Iron Company3 was a corporation organized under the laws of Colorado. It was engaged in the manufacture and sale of iron and steel products. It owned all the capital stock of Industrial consisting of 200 shares, and had…
2Cases cited16 opinions
- Case v. Los Angeles Lumber Products Co.Supreme Court of the United States · 1939
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Helvering v. New Haven & S. L. R.Court of Appeals for the Second Circuit · 1941
- PA Birren & Son v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Cimmissioner of Internal Revenue v. NewtonCourt of Appeals for the Tenth Circuit · 1941