Legal Opinion
Bliss Dairy, Inc., an Arizona Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided May 11, 1981No. 79-3318PublishedCited by 9 opinions
1Per curiam
The Government appeals from an order of the United States District Court for the District of Arizona granting the motion of plaintiff Bliss Dairy, Inc. (“the corporation”) for summary judgment. The sole issue presented in this appeal is whether the district court erred in refusing to apply the “tax benefit” rule to a distribution of assets of a corporation in liquidation pursuant to Sections 333 and 336 of the Internal Revenue Code of 1954 (“the Code”).
The corporation was organized under Arizona law in 1971; as of July 1973, all outstanding shares were held by Mrs. Irene Bliss, her daughter,…
2Cases cited5 opinions
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- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963
- Tennessee-Carolina Transportation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
- First Trust and Savings Bank of Taylorville, an Illinois Corporation v. United StatesCourt of Appeals for the First Circuit · 1980
- Hillsboro National Bank v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
3Cited by9 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Ballou Const. Co., Inc. v. United StatesDistrict Court, D. Kansas · 1985
- Ballou Construction Co. v. United StatesDistrict Court, D. Kansas · 1981
- Bliss Dairy, Inc., an Arizona Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Gmelin v. CommissionerUnited States Tax Court · 1988
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