FLEMING v. COMMISSIONER
United States Tax Court
1. Calvin A. Fleming, with his wife and children, moved to Louisiana from Minnesota in 1910. Shortly thereafter, he organized corporation A, acquiring its capital stock with cash which had been earned by him in Minnesota. His wife died in 1932, at which time the stock of A was held, 87 shares by Fleming and 54 shares in varying numbers by their children.
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1. Calvin A. Fleming, with his wife and children, moved to Louisiana from Minnesota in 1910. Shortly thereafter, he organized corporation A, acquiring its capital stock with cash which had been earned by him in Minnesota. His wife died in 1932, at which time the stock of A was held, 87 shares by Fleming and 54 shares in varying numbers by their children. In 1937 corporation B was organized to acquire, and did acquire, the lands owned by corporation A, and its stock was issued to the stockholders of A, share for share. Oil was discovered on the said lands, and thereafter in 1940 B was…
1Opinion of the Court
Albert Fleming, Petitioner, v. Commissioner of Internal Revenue, Respondent. Winnie A. Fleming, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lou B. Fleming, Petitioner, v. Commissioner of Internal Revenue, Respondent. Calvin A. Fleming, Petitioner, v. Commissioner of Internal Revenue, Respondent
FLEMING v. COMMISSIONER
Docket Nos. 3196, 3197, 3202, 3205
United States Tax Court
4 T.C. 168; 1944 U.S. Tax Ct. LEXIS 45;
October 5, 1944, Promulgated
Decisions will be entered under Rule 50.
1. Calvin A. Fleming, with his wife and children, moved to Louisiana from Minnesota in 1910. Shortly…
2Cases cited13 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Kittredge v. GrauSupreme Court of Louisiana · 1925
- Fortier v. BarrySupreme Court of Louisiana · 1904
- Ramsey v. BeckSupreme Court of Louisiana · 1922
- Durham v. WilliamsSupreme Court of Louisiana · 1880
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