Legal Opinion
Bondholders Committee v. Commissioner
Supreme Court of the United States
Decided February 2, 1942No. Nos. 128, 129PublishedCited by 51 opinions
1Opinion of the CourtJustice Douglas
The primary question involved in these .cases is whether the transaction in question qualified as a “reorganization” under that portion of § 112 (i) (1) of the Revenue Act of 1932 (47 Stat. 169, 196) which provides: “The term 'reorganization’ means (A) a merger or consolidation (including the acquisition by one corporation of . . . substantially all the properties of another corporation). . . .”
In 1927, the Marlborough Investment Co. issued its bonds in the principal amount of $500,000. They were secured by its apartment building in Seattle and the personal property therein. There was a…
2Cases cited3 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Commissioner v. Bondholders CommitteeCourt of Appeals for the Ninth Circuit · 1941
- Helvering v. New President CorporationCourt of Appeals for the Eighth Circuit · 1941
3Cited by51 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Claridge Apartments Co. v. CommissionerSupreme Court of the United States · 1944
- Theodis BROWN, Appellant, v. ST. LOUIS POLICE DEPARTMENT OF the CITY OF ST. LOUIS, Et Al., AppelleesCourt of Appeals for the Eighth Circuit · 1982
- Sheila Blanton v. State University of New YorkCourt of Appeals for the Second Circuit · 1973
- Estate of Walling v. CommissionerCourt of Appeals for the Third Circuit · 1967
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