BENJAMIN
v.
JASPAN, TRUSTEE IN BANKRUPTCY
BENJAMIN
JASPAN, TRUSTEE IN BANKRUPTCY
323 U.S. 773
Supreme Court of the United States (1944)
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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Turner Constr. Co. v. United States, 364 F.2d 525 (2d Cir. 1966)…d. 428 (1933); Cortland Specialty Co. v. Commissioner of Internal Revenue, 60 F. 2d 937 (2 Cir. 1932), cert. denied, 288 U.S. 599, 53 S.Ct. 316, 77 L.Ed. 975 (1933); Roebling v. Commissioner of Internal Revenue, 143 F. 2d 810 (3 Cir.), cert. denied, 323 U.S. 773, 65 S.Ct. 181, 89 L.Ed. 618 (1944). This construction was adopted to insure that tax free status was only conferred upon transactions in which a meaningful continuity of ownership interest existed. See Helvering v. Minnesota Tea Co., 296 U.S. 378, 5…