GILBERT D. HEDDEN, TRANSFEREE,

v.

COMMISSIONER OF INTERNAL REVENUE; CONNEEN, TRANSFEREE, V. SAME; HATTIE S. HEDDEN, TRANSFEREE, V. SAME; AND GERTRUDE S. HEDDEN, TRANSFEREE, V. SAME

Citator

Cited By

• Georday Enters. v. Commissioner OF Internal Revenue, 126 F.2d 384 (4th Cir. 1942)
  …41; Fain v. Commissioner, 5 Cir., 1935, 76 F. 2d 1008, certiorari denied, 1935, 296 U.S. 588, 56 S.Ct. 100, 80 L.Ed. 416; Baker v. Commissioner, 2 Cir., 1936, 80 F. 2d 813; Cable v. Commissioner, 2 Cir., 1939, 102 F. 2d 977; certiorari denied, 1939, 308 U.S. 575, 60 S. Ct. 91, 84 L.Ed. 482; Corrigan v. Commissioner, 3 Cir., 1939, 103 F. 2d 1010, certiorari denied, 1939, 308 U.S. 576, 60 S.Ct. 91, 84 L.Ed. 482; Harter v. Helvering, 2 Cir., 1935, 79 F. 2d 12; Barnes v. United States, D.C.E.D.Pa. 1938, 22 F.Su…
• Anheuser-Busch, Inc. v. Helvering, 115 F.2d 662 (8th Cir. 1940)
  …as transferred. The contract itself negatived any purpose to retain that continued interest required in a merger. It follows that Borden was not a party to the reorganization. Compare Hedden v. Commissioner, 3 Cir., 105 F. 2d 311, certiorari denied, 308 U.S. 575, 60 S.Ct. 117, 84 L.Ed. 482, rehearing denied, 308 U.S. 636, 60 S.Ct. 172, 84 L.Ed. 529; United Light & Power Co. v. Commissioner, 7 Cir., 105 F. 2d 866, 876; Davis v. United States, 26 F.Supp. 1007, 88 Ct.Cl. 579, certiorari denied 308 U.S. 574, 60…