Commissioner v. Court Holding Co.

Supreme Court of the United States · Decided 1945-04-09

Cited by 1,325 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Me. Justice Black delivered the opinion of the Court. An apartment house, which was the sole asset of the respondent corporation, was transferred in the form of a liquidating dividend to the corporation’s two shareholders. They in turn formally conveyed it to a purchaser who had originally negotiated for the purchase from the corporation. The question is wheth…

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