FAIRBANKS

v.

UNITED STATES

Citator

Cited By

• Commissioner of Internal Revenue v. Gilmore's Estate and six other cases, 130 F.2d 791 (3d Cir. 1942)
  …ditors. Minnesota Tea Co. v. Helvering, 1938, 302 U.S. 609, 58 S.Ct. 393, 82 L.Ed. 474; United States v. Hendler, 1938, 303 U.S. 564, 58 S.Ct. 655, 82 L.Ed. 1018. In Helvering v. Elkhorn Coal Co., 4 Cir., 1937, 95 F. 2d 732, certiorari denied, 1938, 305 U. S. 605, 59 S.Ct. 65, 83 L.Ed. 384, rehearing denied, 1938, 305 U.S. 670, 59 S.Ct. 141, 83 L.Ed. 435, there was no transfer of all the assets as required by the Revenue Act. In two other cases, there was lacking the continuity of interest which would bring…
• Lewis v. Commissioner of Internal Revenue, 160 F.2d 839 (1st Cir. 1947)
  …ions for postponement of taxes under the tax free exchange provisions of § 112(b). See Electrical Securities Corporation v. Commissioner, 2 Cir., 1937, 92 F. 2d 593; Helvering v. Elkhorn Coal Co., 4 Cir., 1938, 95 F. 2d 732, certiorari denied, 1938, 305 U.S. 605, 59 S.Ct. 65, 83 L.Ed. 384. Ordinarily as in the Gregory case the use of the transferee company to avoid taxes and its immediate dissolution are sufficient to indicate that the transaction was not “required by business exigencies”, was not a “necess…
• In re Lloyd, 617 F.2d 882 (1st Cir. 1980)
  …policy forbids a settlement of this character without, at least, a powerful showing of such potential detriment to the estate that no other course is reasonably available. See In re Van Camp Products Co., 95 F. 2d 206, 209 (7th Cir.), cert. denied, 305 U.S. 605, 59 S.Ct. 65, 83 L.Ed. 384-(1938). III. We are also concerned by the absence of creditors’ support — and by the strength of creditor opposition. A much quoted statement of the standards by which a proposed compromise is to be judged is found in Dr…