Legal Opinion
Campbell v. United States
Court of Appeals for the Third Circuit
Decided July 25, 1944No. 8224, 8225PublishedCited by 8 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The pending appeals, which were argued together, present the same legal question, namely, whether the undistributed earnings of two predecessor corporations (accumulated after February 28, 1913, and not distributed up to the time of a successor company’s acquisition of the predecessors’ businesses and assets as a result of a tax-free reorganization) may be included in determining whether cash distributions made by the successor company in later years to its stockholders were taxable in full as dividends paid out of its earnings and profits within the meaning of Sec.…
2Cases cited14 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Starr v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Georday Enterprises v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1942
- Love v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Harter v. HelveringCourt of Appeals for the Second Circuit · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Japan Petroleum Co.(Nigeria) Ltd. v. Ashland OilDistrict Court, D. Delaware · 1978
- Commissioner v. MunterSupreme Court of the United States · 1947
- Putnam v. United StatesCourt of Appeals for the First Circuit · 1945
- Sharp & Dohme, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1944
3 more not listed; retrieve them via the Exa API.