Legal Opinion
Hendee v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 10, 1938No. 6463PublishedCited by 6 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This petition for review of a decision of the Board of Tax Appeals presents the question whether or not .a series of transactions whereby petitioner exchanged stock in Line Material Corporation, a manufacturing corporation, for stock in Plendee Investment Company, a family holding corporation, all of whose assets consisted of United States, state, and municipal securities, constituted a reorganization so that the gain realized thereon was not recognizable under section 112 of the Revenue Act of 1928.
The facts out of which the question arose were stipulated before the…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Groman v. CommissionerSupreme Court of the United States · 1937
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Becher v. CommissionerUnited States Tax Court · 1954
- Rex Mfg. Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1939
- Pickard v. CommissionerCourt of Appeals for the Second Circuit · 1940
- Becher v. CommissionerUnited States Tax Court · 1954
- Hendee v. CommissionerCourt of Appeals for the Seventh Circuit · 1938
1 more not listed; retrieve them via the Exa API.