Legal Opinion
Pioneer Pole & Shaft Co. v. COMMISSIONER OF INT. REVENUE
Court of Appeals for the Sixth Circuit
Decided February 5, 1932No. 5616PublishedCited by 12 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
The Pioneer Pole & Shaft Company was organized as a New Jersey Corporation late in 1902, to combine or consolidate fourteen companies then actively engaged in the same or a kindred business as was thereafter carried on by the new corporation. It is conceded that a substantial value representing the good will of the constituent companies was then “paid in”. for capital stock. In 1911 it was thought desirable to change the corporate domicile from New Jersey to Ohio. Accordingly a new corporation was organized under the laws of Ohio, which corporation took over all…
2Cases cited11 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Securities and Exchange Commission v. Dresser Industries, Inc., United States, Intervenor. Securities and Exchange Commission v. Dresser Industries, Inc., Edward R. Luter, United States, IntervenorCourt of Appeals for the D.C. Circuit · 1980
- Toledo Grain & Milling Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
- Beaumont v. HelveringCourt of Appeals for the D.C. Circuit · 1934
7 more not listed; retrieve them via the Exa API.