Legal Opinion
Louisiana & Arkansas Ry. Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided March 12, 1934No. 6057PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Chief Justice.
An appeal from the Board of Tax Appeals.
On June 11, 1928, the petitioner, Louisiana & Arkansas Railway Company, a Delaware corporation, entered into a contract with a Louisiana corporation bearing the same name, to wit, Louisiana & Arkansas Railway Company, whereby the Louisiana corporation sold and transferred aE of its assets of every kind to the petitioner, and the petitioner assumed aE of the indebtedness, liabilities, and obHgations of the Louisiana corporation, of whatever kind or nature.
Afterward, to wit, on October 8, 1930, the Board of Tax Appeals in an appeal…
2Cited by8 opinions
- Lowy v. CommissionerUnited States Tax Court · 1960
- California Iron Yards Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
- Transport Manufacturing & Equipment Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1970
- Transport Manufacturing & Equipment Company, a Delaware Corporation, Transferee v. Commissioner of Internal Revenue, Transport Manufacturing & Equipment Company, an Illinois Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1970
- Estate of McGlue v. CommissionerUnited States Tax Court · 1943
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