HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
NEW HAVEN & SHORE LINE RAILWAY CO., INC.
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
NEW HAVEN & SHORE LINE RAILWAY CO., INC.
315 U.S. 803
Supreme Court of the United States (1942)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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United Gas Improvement Co. v. Commissioner of Internal Revenue, 142 F.2d 216 (3d Cir. 1944)…ld Storage Co. v. Commissioner, 287 U.S. 462, 468, 53 S.Ct. 257, 77 L.Ed. 428. See also Commissioner v. Gilmore’s Estate, 3 Cir., 130 F. 2d 791, 794, 795; and Helvering v. New Haven & S. L. R. Co., Inc., 2 Cir., 121 F. 2d 985, 987, certiorari denied 315 U.S. 803, 62 S.Ct. 631, 86 L.Ed. 1203. The legislative history of . the statutory prescription now under consideration confirms the congressional intent to cover reorganizations where “ * * * the taxpayer’s money is still tied up in the same kind of property…