Legal Opinion
United States v. Arcade Co.
Court of Appeals for the Sixth Circuit
Decided May 4, 1953No. 11584_1PublishedCited by 29 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
The issue in this case is whether certain business transactions amounted to a corporate reorganization under Section 112(g) of the Internal Revenue Code, Title 26 U.S. C.A. § 112(g). The district court held that there was no reorganization, and the government appealed.
The facts are as follows: The Arcade Company, organized in 1902, long prior to the enactment of the Federal Income Tax Amendment, employed, in 1943, a tax accountant and attorneys to work out a plan to minimize federal taxes and provide for a larger share of the company’s earnings for its stockholders.…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Mascot Stove Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1941
- Braicks v. HenricksenDistrict Court, W.D. Washington · 1942
- Henricksen v. BraicksCourt of Appeals for the Ninth Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Bard-Parker Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Lanrao, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- United States v. MortonCourt of Appeals for the Eighth Circuit · 1968
24 more not listed; retrieve them via the Exa API.