Legal Opinion
Commissioner v. Gordon
Supreme Court of the United States
Decided October 14, 1968No. 760PublishedCited by 128 opinions
1Opinion of the CourtJustice Harlan
These cases, involving the interpretation of § 355 of the Internal Revenue Code of 1954, have an appropriately complex history.
American Telephone and Telegraph Company (hereafter A. T. & T.) conducts its local communications business through corporate subsidiaries. Prior to July 1, 1961, communications services in California, Oregon, Washington, and Idaho were provided by Pacific Telephone and Telegraph Company (hereafter Pacific). A. T. & T. held about 90% of the common stock of Pacific at all relevant times. The remainder was widely distributed.
Early in 1961, it was decided to divide…
2Cases cited6 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Choate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Irving Gordon and Margaret Gordon, Irving Gordon and Margaret Gordon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by128 opinions
- United States v. DavisSupreme Court of the United States · 1970
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Granite Construction Company v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
123 more not listed; retrieve them via the Exa API.