Legal Opinion
Commissioner of Internal Revenue v. Godley's Estate
Court of Appeals for the Third Circuit
Decided May 28, 1954No. 11202PublishedCited by 22 opinions
1Opinion of the Court
STALEY, Circuit Judge.
The Commissioner petitions for review of a decision of the Tax Court. 19 T.C. 1082 (1953). The facts were stipulated and were found accordingly. We will attempt to state them generally so that this opinion does not become a welter of figures.
Respondents’ decedent held stock of the Southern Natural Gas Company. In 1947 she and the other shareholders of the gas company received a distribution partly in cash and partly in property. The property consisted of shares of stock of the Southern Production Company, Inc., which had been held by the gas company. The production…
2Cases cited17 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Commissioner v. WheelerSupreme Court of the United States · 1945
- R. D. Merrill Co. v. CommissionerUnited States Tax Court · 1945
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Gross v. CommissionerUnited States Tax Court · 1955
- Commissioner of Internal Revenue v. George M. Gross and Anna Gross, (And Ten Other Consolidated Petitions for Review)Court of Appeals for the Second Circuit · 1956
- Anderson v. CommissionerUnited States Tax Court · 1976
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
- Cloutier v. CommissionerUnited States Tax Court · 1955
17 more not listed; retrieve them via the Exa API.