QUANAH, ACME & PACIFIC RY. CO.
v.
UNITED STATES ET AL.
QUANAH, ACME & PACIFIC RY. CO.
UNITED STATES ET AL.
308 U.S. 527
Supreme Court of the United States (1940)
Negative Treatment
Cited by 6 cases
Per_curiam
Per Curiam:
The decree is affirmed. Central R. Co. v. United States, 257 U. S. 247, 257; Interstate Commerce Commission v. Union Pacific R. Co., 222 U. S. 541, 547-548; Los Angeles Switching Case, 234 U. S. 294, 311-312; United States v. American Tin Plate Co., 301 U. S. 402, 411.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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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,…
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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…1 / 2
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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…
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Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Interstate Commerce Comm'n v. Union Pac. R.R. Co., 222 U.S. 541 (U.S. 1912)
- Cent. R.R. Co. of N.J. v. United States & Interstate Commerce Comm'n, 257 U.S. 247 (U.S. 1921)
- The Los Angeles Switching Case, 234 U.S. 294 (U.S. 1914)
- United States v. Am. Sheet & TIN Plate Co., 301 U.S. 402 (U.S. 1937)