The Aetna Casualty and Surety Company v. United States
Court of Appeals for the Second Circuit
1Opinion of the Court
TIMBERS, Circuit Judge:
The questions here presented under the corporate reorganization provisions of the Internal Revenue Code appear to be of first impression, at least in this Circuit.
The corporate taxpayer, The Aetna Casualty and Surety Company, appeals from a judgment entered December 10,1975 in the District of Connecticut, M. Joseph Blumenfeld, District Judge, 403 F.Supp. 498, granting the government’s motion for summary judgment 1 and dismissing the complaint in a tax refund action brought by the taxpayer to recover federal corporate income taxes and interest for the taxable year 1963…
Also in this document: Per curiam.
2Cases cited9 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Reef Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reef CorporationCourt of Appeals for the Fifth Circuit · 1966
- Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Associated MacHine (Formerly Associated MacHine Shop), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Security Industrial Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Pacific First Federal Savings Bank v. Commissioner Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Mariani Frozen Foods, Inc. v. CommissionerUnited States Tax Court · 1983
- Reeves v. CommissionerUnited States Tax Court · 1979
- Bercy Industries, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
11 more not listed; retrieve them via the Exa API.