Legal Opinion
Braden Steel Corp. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided July 8, 1935No. 1216PublishedCited by 5 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The Braden Company, an express trust, was organized in 1923 and has at all times since been taxed as a corporation. On January 1, 1926, the Braden Company organized the Braden Steel & Winch Company and transferred to it a part of its business in return for all of the issued stock. On January 1, 1928, the Braden Company organized the Braden Steel Corporation and transferred another portion of its business and in return received all the issued stock. It has at all times continued to own all of the outstanding stock of its two subsidiaries.
The Braden Company and the…
2Cases cited5 opinions
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Export Leaf Tobacco Co. v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Marvel Equipment Co. v. CommissionerCourt of Appeals for the Third Circuit · 1933
- Stonega Coke & Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1932
3Cited by5 opinions
- Estate of Pollard v. CommissionerUnited States Tax Court · 1969
- Estate of Pollard v. CommissionerUnited States Tax Court · 1969
- Helvering v. Elkhorn Coal Co.Court of Appeals for the Fourth Circuit · 1938
- Helvering v. Elkhorn Coal Co.Court of Appeals for the Fourth Circuit · 1938
- Huntington Beach, Inc. v. HelveringCourt of Appeals for the D.C. Circuit · 1935