Legal Opinion
Hulburd v. Commissioner
Supreme Court of the United States
Decided December 9, 1935No. 39PublishedCited by 87 opinions
1Opinion of the CourtJustice Cardozo
The controversy is one as to the liability of the executor and legatee of a shareholder in a dissolved corporation for a deficiency of income and profits taxes assessed against the company.
In September, 1919, the Van Sicklen Company, an Illinois corporation, sold all its assets to a Delaware corporation, the Van Sicklen Speedometer Company, and was thereupon dissolved. In consideration of the sale it received $250,000 in cash and 5,000 shares in the new company, which it distributed forthwith among its own shareholders. One of these shareholders was Charles H. Hulburd. His distributive…
2Cases cited47 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Union Pacific Railroad v. Laramie Stock Yards Co.Supreme Court of the United States · 1913
- Helvering v. RankinSupreme Court of the United States · 1935
- Shwab v. DoyleSupreme Court of the United States · 1922
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
42 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
- Krueger v. CommissionerUnited States Tax Court · 1967
82 more not listed; retrieve them via the Exa API.