Legal Opinion

Transport Manufacturing & Equipment Company, a Delaware Corporation, Transferee v. Commissioner of Internal Revenue, Transport Manufacturing & Equipment Company, an Illinois Corporation v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided November 5, 1970No. 19696_1PublishedCited by 2 opinions

1Opinion of the Court

434 F.2d 373

TRANSPORT MANUFACTURING & EQUIPMENT COMPANY, a Delaware Corporation, Transferee, Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

TRANSPORT MANUFACTURING & EQUIPMENT COMPANY, an Illinois Corporation, Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 19695.

No. 19696.

United States Court of Appeals, Eighth Circuit.

October 1, 1970.

As Amended On Rehearing November 5, 1970.

COPYRIGHT MATERIAL OMITTED Guy A. Magruder, Jr., Kansas City, Mo., for appellants, and filed brief and reply brief.

Daniel B. Rosenbaum, Atty., Dept. of Justice, Washington, D. C., for appellee, and…

2Cases cited45 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Phillips v. CommissionerSupreme Court of the United States · 1931
  3. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  4. Commissioner v. SternSupreme Court of the United States · 1958
  5. Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944

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3Cited by2 opinions

  1. Five Lakes Outing Club v. United StatesCourt of Appeals for the Eighth Circuit · 1972
  2. Missouri Pacific Railroad v. United StatesUnited States Court of Claims · 1974

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