Legal Opinion
Western Industries Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided January 20, 1936No. 6360PublishedCited by 8 opinions
1Opinion of the Court
GRONER, Associate Justice.
The question raised by this petition for review is whether the transfer in 1926 of assets by petitioner corporation to another corporation, in consideration of cash, notes, preferred and common stock, is a nontaxable transaction under the provisions of section 203 of the Revenue Act of 1926.
Petitioner was organized under the laws of California in 1917 for the manufacture of alcohol and by-products. In April, 1926, it transferred its plant, equipment, inventory of materials and supplies, patent and patent rights, and good will, to American Solvents & Chemical…
2Cases cited5 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. WattsSupreme Court of the United States · 1935
- John A. Nelson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1935
3Cited by8 opinions
- Moffatt v. CommissionerUnited States Tax Court · 1964
- Payson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Hanlin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Pillar Rock Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- John G. Moffatt v. Commissioner of Internal Revenue, Mary E. Moffatt v. Commissioner of Internal Revenue, John G. Moffatt and Mary E. Moffatt v. Commissioner of Internal Revenue, Frank E. Nichol v. Commissioner of Internal Revenue, Ruth H. Nichol v. Commissioner of Internal Revenue, Frank E. Nichol and Ruth H. Nichol v. Commissioner of Internal Revenue, George C. Murray and Anna Mae Murray v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
3 more not listed; retrieve them via the Exa API.