Legal Opinion
Commissioner of Int. Rev. v. Southern Bell Tel. & Tel. Co.
Court of Appeals for the Sixth Circuit
Decided March 7, 1939No. 7699, 7704PublishedCited by 10 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Petitions by the Commissioner of Internal Revenue to review. orders of the United States Board of Tax Appeals redetermining and disallowing a transferee tax of $256,623.89 of the respondents, by reason of their being transferees of the Fayette Home Telephone Company, a dissolved Delaware corporation.. 34 B.T.A. 540.
The single question for decision is whether under the Revenue Act of 1928, Chap. 852, 45 Stat. 791, the respondents as stockholders of the Fayette Home Telephone Company- are transferees of its assets and. as such liable for taxes due from it accrued before…
2Cases cited19 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Klein v. Board of Tax Supervisors of Jefferson Cty.Supreme Court of the United States · 1930
- Pauly v. State Loan & Trust Co.Supreme Court of the United States · 1897
- Donnell v. Herring-Hall-Marvin Safe Co.Supreme Court of the United States · 1908
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3Cited by10 opinions
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- In re Giant Portland Cement Co.Court of Chancery of Delaware · 1941
- Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Cherry v. United StatesDistrict Court, C.D. California · 1967
- United States v. BrandDistrict Court, N.D. Ohio · 1972
5 more not listed; retrieve them via the Exa API.