Legal Opinion
Stoddard v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 1, 1944No. 49-51PublishedCited by 34 opinions
1Opinion of the Court
CHASE, Circuit Judge.
As the principal issues are common to all three of these petitions, they were consolidated for hearing and one opinion will suffice. All the petitioners kept their books and filed their returns in the same way— on the cash receipts and disbursements basis.
Those principal issues are (a) whether the owner of an undivided interest in a second mortgage note of a corporation, which was reorganized pursuant to a plan in proceedings under § 77B of the Bankruptcy Act, 11 U.S.CA. § 207, who exchanged such interest for second mortgage bonds of a new corporation which acquired all…
2Cases cited7 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- McClain v. CommissionerSupreme Court of the United States · 1941
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- People ex rel. Watchtower Bible & Tract Society, Inc. v. HaringAppellate Division of the Supreme Court of the State of New York · 1955
- Corrigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
29 more not listed; retrieve them via the Exa API.