Legal Opinion
Vestal v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided December 3, 1945No. 9025PublishedCited by 56 opinions
1Opinion of the Court
PRETTYMAN, Associate Justice.
This is an income tax case brought from the Tax Court of the United States to this court by stipulation of the parties under Section 1141(b) (2) of the Internal Revenue Code. The tax is proposed against appellant as the transferee of assets of a dissolved corporation. By order of this court, entered'pursuant to another stipulation of the parties, six other cases now pending on the court’s docket, 2 involving other transferees of assets of the same corporation, are to be governed by the judgment in this case.
Chilhowee Mills, Inc., was a Tennessee corporation. On…
2Cases cited19 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Helvering v. SalvageSupreme Court of the United States · 1936
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- United States v. Oregon Lumber Co.Supreme Court of the United States · 1922
14 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Boulez v. CommissionerUnited States Tax Court · 1981
- Stein v. CommissionerUnited States Tax Court · 1962
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Laura Massaglia v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
51 more not listed; retrieve them via the Exa API.