Legal Opinion
Goldstein Brothers, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 18, 1956No. 11520PublishedCited by 1 opinion
1Opinion of the Court
SWAIM, Circuit Judge.
The question in this case is whether or not under the agreed facts the Tax Court erred in determining that there had not been a tax free reorganization within the meaning of Section 112(b) (10) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 112(b) (10) this being the only section which petitioner claimed to be applicable.
The petitioner in its brief expressly adopted the following statement and findings by the Tax Court of the stipulated facts :
“Goldstein Brothers, a partnership, operated a retail home furnishings business prior to May 1, 1923. On that date Goldstein…
2Cases cited10 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Southwest Natural Gas Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Pebble Springs Distilling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Western Massachusetts Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956