TRANSPARENT-WRAP MACHINE CORP.
v.
STOKES & SMITH CO.

U.S. | 1946-10-14
No. 208
329 U.S. 695 Supreme Court of the United States (1946) Positive Treatment
Cited by 2 cases
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  • Bazley v. Commissioner of Internal Revenue, 331 U.S. 737 (U.S. 1947)
    …of the Court. The proper construction of provisions of the Internal Revenue Code relating to corporate reorganizations is involved in. both these cases. Their importance to the Treasury as well as to corporate enterprise led us to grant certiorari, 329 U. S. 695, 329 U. S. 701. While there are differences in detail to which we shall refer, the two cases may be disposed of in one opinion. [*739] In the Bazley case, No. 287, the Commissioner of Internal Revenue assessed an income tax deficiency against the t…

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