LACOE

v.

COUNTY OF SAN DIEGO

Citator

Cited By

• Lloyd-Smith v. Commissioner of Internal Revenue, 116 F.2d 642 (2d Cir. 1941)
  …not coming within the meaning of “securities” since they do not furnish any such continuity of interest as is required to satisfy that term. LeTulle v. Scofield, 308 U.S. 415, 60 S.Ct. 313, 84 L.Ed. 355; Helvering v. Tyng and Helvering v. Buchsbaum, 308 U.S. 527, 60 S.Ct. 378, 84 L.Ed. 445; Pinellas Ice Co. v. Commissioner, 287 U.S. 462, 53 S.Ct. 257, 77 L.Ed. 428; Cortland Specialty Co. v. Com [*644] missioner, 2 Cir., 60 F. 2d 937, certiorari denied 288 U.S. 599, 53 S.Ct. 316, 77 L.Ed. 975; L. & E. Stirn,…
• Commissioner of Internal Revenue v. Bondholders Comm., 118 F.2d 511 (9th Cir. 1941)
  …should be regarded as generally applicable in all cases in which the continuity of interest requisite for a reorganization within the terms of § 112, Revenue' Act of 1932 is in question, seems fairly inferable from the decision in Helvering v. Tyng, 308 U.S. 527, 60 S.Ct. 378, 84 L.Ed. 445. The facts in that case, so far as here material, were substantially as follows. Barstow and Co., a corporation, owned a controlling interest i-n the stock of General Gas & Electric Corporation; but a controlling interest…

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• Helvering v. New President Corp., 122 F.2d 92 (8th Cir. 1941)
  …ship of the taxpayer to the assets transferred was substantially changed (that circumstance) does not prevent the transaction from constituting a reorganization under the Act’ * * *_» See, also, Commissioner v. Tyng, 2 Cir., 106 F. 2d 55 (reversed, 308 U.S. 527, 60 S.Ct. 378, 84 L.Ed. 445, in memorandum opinion upon authority of LeTulle v. Sco-field, supra). In the LeTulle case the Supreme Court has effectively eliminated the theory [*96] followed in the cases noted by holding that no reorganization may b…

Authorities Cited

• Kidd v. Alabama, 188 U.S. 730 (U.S. 1903)
• Darnell v. State of Ind., 226 U.S. 390 (U.S. 1912)