DAVIS
v.
UNITED STATES

U.S. | 1939-10-09
No. 163
308 U.S. 574 Supreme Court of the United States (1939) Positive Treatment
Cited by 1 case
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  • Tennessee v. Commissioner of Internal Revenue, 187 F.2d 826 (6th Cir. 1951)
    …66 F. 2d 309; Diescher v. Commissioner of I. R., 3 Cir., 110 F. 2d 90, affirming 36 B.T.A. 732, certiorari denied 310 U.S. 650, 60 S.Ct. 1099, 84 L.Ed. 1415; United Light & Power Co., 38 B.T.A. 477, affirmed 7 Cir., 105 F. 2d 866, certiorari denied 308 U.S. 574, 60 S.Ct. 114, 84 L.Ed. 481. The liquidation should not be looked upon, for present purposes, as a separate transaction but must be considered as a part of the whole. The overall transaction does not come within section 112(b) (6), and the petitione…

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