ROEBLING

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Sun Cosm. Shoppe, Inc. v. Elizabeth Arden Sales Corp., 178 F.2d 150 (2d Cir. 1949)
  …are not “special damages.” Judgment reversed; cause remanded. . Section 13, Title Id U.S.C.A. . 2 Cir., 156 F. 2d 132. . § 13(e), Title 15, U.S.C.A. . Elizabeth Arden Sales Corp. v. Gus Blass Co., 150 F. 2d 988, 161 A.L.R. 370, certiorari denied 323 U.S. 773, 66 S.Ct. 231, 90 L.Ed. 467. . Houston, East and West Texas Railway Company v. United States, 234 U.S. 342, 34 S.Ct. 833, 58 L.Ed. 1341. . 312 U.S. 349, 61 S.Ct. 580, 85 L.Ed. 881. . 234 U.S. 342, 34 S.Ct. 833, 58 L.Ed. 1341. . Elizabeth Arden S…
• W. Side Fed. Sav. & Loan Ass'n OF Fairview Park v. United States, 494 F.2d 404 (6th Cir. 1974)
  …at amounts to a cash consideration is not a reorganization, but a sale, the gain on which, if any, is taxable.” 114 F. 2d at 708-709. The same result was reached in Roebling v. Commissioner of Internal Revenue, 143 F. 2d 810 (3rd Cir.) cert, denied, 323 U. S. 773, 65 S.Ct. 131, 89 L.Ed. 618 (1944), where stock was exchanged solely for bonds. The court found, although the transaction was a true statutory merger under the law of New Jersey, that no continuity of interest existed because the shareholders of the…
• Arden S. Heverly and Sophia S. Heverly v. Commissioner OF Internal Revenue, 621 F.2d 1227 (3d Cir. 1980)
  …er and arising under the Revenue Act of 1938, this court applied the doctrine to disallow tax deferral even though the literal terms of the reorganization provisions had been met. Roebling v. Commissioner, 143 F. 2d 810, 812 (3d Cir.), cert. denied, 323 U.S. 773, 65 S.Ct. 131, 89 L.Ed. 618 (1944). When it added the solely for voting stock requirement in the 1934 Act, Congress recognized the developing case law in this area and approved it. The courts have shown a commendable tendency to look through the me…

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