CORNING TRUST CO., EXECUTOR,
v.
COMMISSIONER OF INTERNAL REVENUE
CORNING TRUST CO., EXECUTOR,
COMMISSIONER OF INTERNAL REVENUE
293 U.S. 608
Supreme Court of the United States (1934)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Strauss v. Commissioner of Internal Revenue, 168 F.2d 441 (2d Cir. 1948)…t purchase. It is clear, of course, that apportionment is practicable, and consequently right, when made between two classes of stock each of which has an ascertainable fair market value. Houghton v. Commissioner, 2 Cir., 71 F. 2d 656, cert. denied 293 U.S. 608, 55 S.Ct. 124, 79 L.Ed. 699; see Taylor v. Commissioner, 2 Cir., 70 F. 2d 619, afiirmed, Helvering v. Taylor, 293 U.S. 507, 55 S.Ct. 287, 79 L.Ed. 623. And the case last mentioned shows that it is enough to defeat an apportionment to show that the o…