Legal Opinion
Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United States
Court of Appeals for the D.C. Circuit
Decided December 16, 1966No. 415-64PublishedCited by 7 opinions
1Opinion of the Court
LARAMORE, Judge.
This case, now before us on cross-motions for summary judgment, presents an interesting question of the scope of the exemption for transactions incident to a corporate reorganization from the documentary stamp tax provisions of the Internal Revenue Code of 1954, 26 U.S.C. ch. 34, §§ 4301-4384 (1964 Ed.). Plaintiffs are wholly-owned subsidiaries of the Columbia Gas System, Inc., a Delaware corporation registered as a holding company under the Public Utility Holding Company Act of 1935, 49 Stat. 803. Plaintiff, Cumberland and Allegheny Gas Company (Cumberland), is a West…
2Cases cited7 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Berghash v. CommissionerUnited States Tax Court · 1965
- American Mail Line Ltd. v. United StatesUnited States Court of Claims · 1951
- Cabot Corporation v. United StatesCourt of Appeals for the First Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Movielab, Inc. v. United StatesUnited States Court of Claims · 1974
- Associated Machine v. CommissionerUnited States Tax Court · 1967
- Stephens, Inc., and Cross-Appellant v. United States of America, and Cross-AppelleeCourt of Appeals for the Eighth Circuit · 1972
- Columbia Gas of Pennsylvania, Inc., and the Manufacturers Light and Heat Company v. United StatesCourt of Appeals for the Third Circuit · 1971
- Associated Machine v. CommissionerUnited States Tax Court · 1967
2 more not listed; retrieve them via the Exa API.