Legal Opinion
Louisville Property Co. v. Com'r of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 7, 1944No. 9527, 9616PublishedCited by 12 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The petition for review and the appeal involve the same question in a controversy between substantially the same parties. They were argued together, and may be disposed of in a single opinion. The issue is whether the assignee of corporate property, engaged in its orderly liquidation, is required, under the provisions of § 52 of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int.Rev.Code, § 52, to make a corporate income tax return and to pay corporate taxes after the corporation has divested itself of its property. A collateral question is whether a decision of the…
2Cases cited11 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- United States v. PyneSupreme Court of the United States · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Holywell Corp. v. SmithSupreme Court of the United States · 1992
- Capital Warehouse Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1948
- United States v. Paul W. Sampsell, Trustee in Bankruptcy of F. P. Newport Corporation, Ltd., BankruptCourt of Appeals for the Ninth Circuit · 1959
- In Re Statmaster CorporationDistrict Court, S.D. Florida · 1971
- In Re Keep Electric & Manufacturing Co.District Court, D. Minnesota · 1951
7 more not listed; retrieve them via the Exa API.