BAZLEY

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Cone v. W. Va. Pulp & Paper Co., 330 U.S. 212 (U.S. 1947)
  …es to the jury. Conway v. O’Brien, 312 U. S. 492; Berry v. United States, 312 U. S. 450; Halliday v. United States, 315 U. S. 94. In this case we granted certiorari “limited to the questions of federal procedure raised by the petition for the writ.” 329 U. S. 701. The point we had in mind was whether a party’s failure to make a motion in the District Court for judgment notwithstanding the verdict, as permitted in Rule 50 (b), precludes an appellate court from directing entry of such a judgment. Other questio…
• Bazley v. Commissioner of Internal Revenue, 331 U.S. 737 (U.S. 1947)
  …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 taxpayer for the…
• Cone v. W. Va. Pulp & Paper Co., 170 F.2d 770 (4th Cir. 1948)
  …r of the Supreme Court granting certiorari in this case reads: . “Petition for writ of certiorari to the Cir-. cuit Court of Appeals for the Fourth Circuit granted limited to the questions, of federal procedure raised by the petition for the writ.” 329 U.S. 701, 67 S.Ct.' 57, 91 L.Ed. 612. And in the opinion in the Supreme Court, Mr. Justice Black, after quoting this order, 330 U.S. at page 215, 67 S.Ct. at page 754, 91 L.Ed. 849, said: “The point we had in mind was whether a party’s failure to make a mo…