Legal Opinion
United States v. Hendler
Court of Appeals for the Fourth Circuit
Decided August 6, 1937No. 4202PublishedCited by 2 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The United States has appealed from the decision of the District Court holding that under section 112 of the Revenue Act of 1928 (26 U.S.C.A. § 112 and note) the computation of the taxable gain of the Hendler Creamery Company, Inc., result*681ing from the performance of a reorganization agreement with the Borden Company, should not take account of the bonded debt of the Hendler Company which was assumed by the Borden Company.
On June 21, 1929, in conformity with a “reorganization agreement” of May 21,1929, the Hendler Company transferred all of its assets to the Borden Company…
2Cases cited12 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Helvering v. WattsSupreme Court of the United States · 1935
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3Cited by2 opinions
- Focht v. CommissionerUnited States Tax Court · 1977
- Focht v. CommissionerUnited States Tax Court · 1977