Legal Opinion
Associated MacHine (Formerly Associated MacHine Shop), a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 25, 1968No. 22304PublishedCited by 34 opinions
1Opinion of the Court
BARNES, Circuit Judge:
Petitioner, Associated Machine, Inc., is a California corporation. Until November 30, 1960, this corporation was known as J & M Engineering, Inc. (herein J & M). On that date, J & M acquired through merger another California corporation, Associated Machine Shop, Inc., simultaneously changing its name to “Associated Machine, Inc.” This action was found by the tax court to be a statutory merger within section 4100 of the California Corporations Code. Associated Machine v. Commissioner, 48 T.C. 318 (1968); P-H Tax Ct.Rep. & Mem. Dec. ¶¶ 18,079 (45), 18,592 (30). All three…
2Cases cited7 opinions
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
- Gallagher v. CommissionerUnited States Tax Court · 1962
- Berghash v. CommissionerUnited States Tax Court · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Estate of Lammerts v. CommissionerUnited States Tax Court · 1970
- Movielab, Inc. v. United StatesUnited States Court of Claims · 1974
- Irving Gordon and Margaret Gordon v. Cmmissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
- Performance Systems, Inc. v. United StatesDistrict Court, M.D. Tennessee · 1973
29 more not listed; retrieve them via the Exa API.