Helvering v. Southwest Consolidated Corp.

Supreme Court of the United States · Decided 1942-03-09

Cited by 253 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice Douglas delivered the opinion of the Court. The primary problem in this case is whether the transaction in question qualified as a “reorganization” under § 112 (g) (1) of the Revenue Act of 1934. 48 Stat. 680 , 705. Sec. 112 (g) provides: <span ="1" class="star-pagi…

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