Cortland Specialty Co. v. Commissioner of Internal Rev.

U.S. Court of Appeals, Second Circuit · Decided 1932-07-29

Cited by 124 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

AUGUSTUS N. HAND, Circuit Judge. The question raised by this appeal is whether the transfer by Cortland Specialty Company to Deyo Oil Company, Inc., hereinafter described was a reorganization within the meaning of section 203 (h) (1) of the Revenue Act of 1926, 26 USCA § 934 (h) (1), which relieved the Cortland Company from paying a…

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