Legal Opinion
Borall Corp. v. Commissioner
Court of Appeals for the Second Circuit
Decided May 4, 1948No. Nos. 109-111, Dockets 20639-20641PublishedCited by 20 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
These consolidated petitions for review of three decisions rendered by the Tax Court of the United States in consolidated proceedings involve the income tax and declared value excess-profits tax liability of the Borall Corporation for its taxable year ending March 31, 1940, and the liability for those taxes of two of its stockholders as transferees of its assets.
The Borall Corporation was organized under the laws of Delaware for the purpose of engaging in the general investment business. Its office, while it had one, was located in the City and State of New York and…
2Cases cited9 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Leach v. CommissionerUnited States Tax Court · 1953
- Aurore B. Benoit, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Benoit v. CommissionerUnited States Tax Court · 1955
- Kaufmann v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Burnett Schwartz and Estate of Max L. Raskin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1977
15 more not listed; retrieve them via the Exa API.