GLASS & LYNCH ET AL.

v.

NINE NORTH CHURCH STREET, INC.

Citator

Cited By

• Commissioner of Internal Revenue v. Sw. Consol. Corp., 119 F.2d 561 (5th Cir. 1941)
  …, holding there had been a tax exempt reorganization under the provisions of Sections 112 and 113 of .the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 692, 696;1 relying upon Commissioner v. Kitselman, 7 Cir., 89 F. 2d 458, certiorari denied 302 U.S. 709, [*563] 58 S.Ct. 29, 82 L.Ed. 548; Commissioner v. Newberry Lumber & Chemical Co., 6 Cir., 94 F. 2d 447, and various of its own decisions, in which it was held that the bondholders of an insolvent corporation, after default have a pecuniary interest…
• Commissioner of Internal Revenue v. Bondholders Comm., 118 F.2d 511 (9th Cir. 1941)
  …tence of a plan may well have been inferred by the Board. In holding that there was such a reorganization the Board of Tax Appeals re [*513] lied mainly upon Commissioner v. Kitselman, 7 Cir., 89 F. 2d 458, certiorari denied Kitselman v. Helvering, 302 U.S. 709, 58 S.Ct. 29, 82 L.Ed. 548, and Commissioner v. Newberry Lumber & Chemical Co., 6 Cir., 94 F. 2d 447. In the Kitselman and Newberry cases, as in the case at bar, the bondholders of an insolvent corporation, .upon the surrender and exchange of their…
• Warren v. Palmer, 132 F.2d 665 (2d Cir. 1942)
  …nefit to the estate under administration or contribution in some substantial manner to the “working out” of a plan of reorganization. See In re Nine North Church St., 2 Cir., 89 F. 2d 13, 14, certiorari denied Glass & Lynch v. Nine North Church St., 302 U. S. 709, 58 S.Ct. 29, 82 L.Ed. 547; Straus v. Baker Co., 5 Cir., 87 F. 2d 401, 407, modified 89 F. 2d 322; R. F. C. v. Herring, 9 Cir., 110 F. 2d 320, 322; In re Memphis Street R. Co., 6 Cir., 86 F. 2d 891, 894; Teasdale v. Sefton Nat. Fibre Can Co., 8 Cir.…