Legal Opinion
Newmarket Manufacturing Co. v. United States
District Court, D. Massachusetts
Decided April 15, 1955No. Civ. A. No. 53-886PublishedCited by 5 opinions
1Opinion of the Court
WYZANSKI, District Judge.
Newmarket Manufacturing Company, a Massachusetts corporation, on September 26, 1951 caused the organization of Newmarket Manufacturing Company, a Delaware corporation. For bona fide purposes, on November 30, 1951, in accordance with inter-corporate Articles of Consolidation and an Agreement of Merger, and pursuant to Mass.G.L.(Ter. Ed.) c. 156, §§ 46A-46D and Delaware Revised Code 1935, as amended c. 65, §§ 59 and 60, 8 Del.C. §§ 251, 252, 259, the Massachusetts corporation was merged into and consolidated with the Delaware corporation.
The details are set forth in a…
2Cases cited9 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Commissioner v. PhippsSupreme Court of the United States · 1949
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3Cited by5 opinions
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Libson Shops, Inc. v. Gustave F. Koehler, District Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Patten Fine Papers, Inc. v. CommissionerUnited States Tax Court · 1957
- Patten Fine Papers, Inc. v. CommissionerUnited States Tax Court · 1957