Legal Opinion
Helvering v. New President Corporation
Court of Appeals for the Eighth Circuit
Decided July 14, 1941No. 11936PublishedCited by 8 opinions
1Opinion of the Court
COLLET, District Judge.
Two questions are presented for determination on this appeal from the Board of Tax Appeals.
First: Did the transactions involved herein constitute a corporate reorganization within the meaning of that term as applied to corporations under the Revenue Act,1 with the result that the value of the property acquired by the successor corporation in the reorganization is to be considered at the value applied to that property in the hands of the predecessor corporation for the purpose of determining depreciation and profit or loss, or, is the value of the property to be…
2Cases cited12 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Majestic Securities Corp. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1941
- City of St. Louis v. SmithSupreme Court of Missouri · 1930
- Weed v. Lyons Petroleum Co.District Court, D. Delaware · 1923
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Bondholders Committee v. CommissionerSupreme Court of the United States · 1942
- C. A. Sammons, Individually and as Independent of the Estate of Rosine S. Sammons, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Stock Yards Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Community Bank v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
3 more not listed; retrieve them via the Exa API.