Legal Opinion
Neville Coke & Chemical Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided March 22, 1945No. 8692PublishedCited by 21 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The question for us in this case is the correctness of the Tax Court’s conclusion concerning the Neville Coke & Chemical Company’s tax liability for 1936. Two corporations known as the Hillman Coal & Coke Company and W. J. Rainey, Inc., had made advances of money and sold coal on credit to a corporation known as the Davison Coke & Iron Company. In 1932 the debtor corporation was in some financial difficulty and a reorganization was determined upon. The Hillman and Rainey companies subsequently caused the formation of the taxpayer corporation as a step to facilitate…
2Cases cited10 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Lloyd-Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Emerald Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- Burnham v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Nye v. CommissionerUnited States Tax Court · 1968
- Camp Wolters Enterprises, Inc. v. CommissionerUnited States Tax Court · 1954
- Seiberling Rubber Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- D'Angelo Assoc., Inc. v. CommissionerUnited States Tax Court · 1978
- McDonald's of Zion, 432, Ill., Inc. v. CommissionerUnited States Tax Court · 1981
16 more not listed; retrieve them via the Exa API.