Legal Opinion
Helvering v. Newport Co.
Supreme Court of the United States
Decided March 5, 1934No. 515PublishedCited by 37 opinions
1Opinion of the CourtJustice Stone
This case comes here on certiorari to review a judgment of the Court of Appeals for the Seventh Circuit, 65 F. (2d) 925, affirming a decision of the Board of Tax Appeals, that a deficiency assessment against respondent as transferee of the assets of the Newport Chemical Works, Inc., for 1917 income and profits taxes of the transferor was barred by the statute of limitations.
In 1919 the Chemical Works, a Maine corporation, after it had filed its tax return for 1917, transferred all its assets to the respondent, a Delaware corporation, which, as consideration for the transfer, issued its stock…
2Cases cited15 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Home Insurance v. DickSupreme Court of the United States · 1930
- United States v. KatzSupreme Court of the United States · 1926
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
10 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- W. M. Ritter Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Bateman v. CommissionerUnited States Board of Tax Appeals · 1936
- Sweet v. CommissionerCourt of Appeals for the First Circuit · 1941
- Union Bleachery v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1938
32 more not listed; retrieve them via the Exa API.