MUNGER ET AL.
v.
CREWS ET AL.; AND HOEHN ET AL. V. CREWS ET AL.

U.S. | 1944-11-13
Nos. 519; No. 541
323 U.S. 773 Supreme Court of the United States (1944) Positive Treatment
Cited by 2 cases

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  • …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…
  • …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…

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