Cord v. Commissioner
United States Board of Tax Appeals
A syndicate for the sale of a block of stock at a certain price, held, not an association taxable as a corporation.
1Opinion of the Court
E. L. CORD, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Cord v. Commissioner
Docket Nos. 84860, 84861, 84862, 84863, 84864, 84890, 84891, 84892, 84893, 84919, 85016, 85018, 85019, 85032, 85033, 85034, 85035.
United States Board of Tax Appeals
38 B.T.A. 1372; 1938 BTA LEXIS 744;
December 15, 1938, Promulgated
A syndicate for the sale of a block of stock at a certain price, held, not an association taxable as a corporation.
John Enrietto, Esq., for the petitioners.
Brooks Fullerton, Esq., and Joseph C. Bruce, Esq., for the respondent.
MURDOCK
These are transferee proceedings…
2Cases cited10 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Gates v. MegárgelCourt of Appeals for the Second Circuit · 1920
- Farish v. CommissionerUnited States Board of Tax Appeals · 1937
- Stantex Petroleum Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Bert v. CommissionerUnited States Board of Tax Appeals · 1936
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