Legal Opinion
Starr v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 6, 1936No. 3931-3933PublishedCited by 37 opinions
1Opinion of the Court
PARKER, Circuit Judge.
In the year 1929 the officers of Sharp & Dohme, a Maryland corporation, which had been incorporated in 1926, decided on and carried out a plan of reorganization the general purpose of which was to sell to the outside public a large interest in the business and decrease the relative holdings in the company of the persons who held at that time its total capital of 90,000 shares of non-par value common stock. They caused to be formed, pursuant to this plan, a new corporation of the same name, which agreed to take over the assets and assume the liabilities of the old…
2Cases cited19 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
14 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Helvering v. Elkhorn Coal Co.Court of Appeals for the Fourth Circuit · 1938
- Commissioner of Internal Revenue v. Gilmore's EstateCourt of Appeals for the Third Circuit · 1942
- Farr v. CommissionerUnited States Tax Court · 1955
32 more not listed; retrieve them via the Exa API.