Davey Co. v. Commissioner
United States Tax Court
Held, petitioner Aurora Paperboard Company constitutes a "new corporation" within the meaning of section 445, I.R.C. 1939, and is entitled to compute its separate average base period net income under the provisions of that section.
1Opinion of the Court
The Davey Company (a New Jersey Corporation) and Subsidiary Companies, The Davey Company (a Pennsylvania Corporation) and Aurora Paperboard Company, Petitioners, v. Commissioner of Internal Revenue, Respondent
Davey Co. v. Commissioner
Docket No. 66755
United States Tax Court
32 T.C. 743; 1959 U.S. Tax Ct. LEXIS 139;
June 18, 1959, Filed
Decision will be entered under Rule 50.
Held, petitioner Aurora Paperboard Company constitutes a "new corporation" within the meaning of section 445, I.R.C. 1939, and is entitled to compute its separate average base period net income under the provisions of that…
2Cases cited6 opinions
- American Bantam Car Co. v. CommissionerUnited States Tax Court · 1948
- Holstein v. CommissionerUnited States Tax Court · 1955
- Eaton v. CommissionerUnited States Board of Tax Appeals · 1938
- Madison Newspapers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Madison Newspapers, Inc. v. CommissionerUnited States Tax Court · 1956
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