MASCOT STOVE CO.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• R. Simpson & Co., Inc. v. Commissioner of Internal Revenue, 321 U.S. 225 (U.S. 1944)
  …Neuberger v. Commissioner, certiorari denied, 308 U. S. 623, certiorari granted, 310 U. S. 655; Crane-Johnson Co. v. Commissioner, certiorari denied, 308 U. S. 627, certiorari granted, 309 U. S. 692; Helvering v. Cement Investors, certiorari denied, 315 U. S. 802, certiorari granted, 315 U. S. 825, in all but one of these cases the petition for rehearing was filed within 25 days after the denial of certiorari. In the other, the question of jurisdiction was not raised or considered, and therefore it does not…
• W. Mass. Theatres, Inc. v. Commissioner OF Internal Revenue, 236 F.2d 186 (1st Cir. 1956)
  …nuity of interest” where the old shareholders, rather than the creditors, received the stock interest in the new corporation, as in fact had already been held in Mascot Stove Co. v. Commissioner, 6 Cir., 1941, 120 F. 2d 153, certiorari denied, 1942, 315 U.S. 802, 62 S.Ct. 630, 86 L.Ed. 1202. Meanwhile, in the Revenue Act of 1934 the Congress had tightened its definitions of a reorganization in § 112(g) (1) by enacting in certain instances requirements that the transferors must receive solely voting stock o…

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• Cushman Motor Works v. Commissioner of Internal Revenue, 130 F.2d 977 (8th Cir. 1942)
  …d to be a step in a reorganization; it was intended to be a dissolution of its corporate powers and a statutory liquidation, which “is the antithesis of reorganization.” Mascot Stove Co. v. Commissioner, 6 Cir., 120 F. 2d 153, 156, certiorari denied 315 U.S. 802, 62 S.Ct. 630, 86 L.Ed. —. The organization of the petitioner is not mentioned in the dissolution proceedings. Motor Works was, therefore, dead prior to the conception of petitioner; no steps were ever taken to revive it; and no provision of the Neb…