American Bantam Car Co. v. Commissioner

Decided 1948-09-27

Cited by 110 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Leech, J., concurring: In my judgment the various steps outlined in the majority opinion were integrated parts of a single plan rather than independent undertakings. The fact that the plan was not reduced to writing is unimportant, since it was carried out as orally agreed upon. The record, in my opinion, is insufficient to establish that the corporation agreed to pay or paid more for the assets it acqu…

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