Legal Opinion
Peir v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 29, 1938No. 8533PublishedCited by 3 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals.
The'facts are as follows: The Western Oxygen Company, a corporation, held a special stockholders’ meeting of March 6, 1929, and ratified a contract previously entered into with the Air Reduction Company, a corporation. For convenience we herein drop the word “Company” from the names of the two corporations. The Board found as a fact that this contract “contemplated the acquisition by the latter [Air Reduction] of the assets of the former [Western Oxygen] in exchange for shares of capital stock of the…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- United States v. Board of Com'rsDistrict Court, W.D. Oklahoma · 1934
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
- Bruce v. HelveringCourt of Appeals for the D.C. Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Holmes v. CommissionerUnited States Tax Court · 1967
- Holmes v. CommissionerUnited States Tax Court · 1967
- Peir v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938