Moline Properties, Inc. v. Commissioner

Supreme Court of the United States · Decided 1943-06-01

Cited by 1,026 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice Reed delivered the opinion of the Court. Petitioner seeks to have the gain on sales of its real property treated as the gain of its sole stockholder and its corporate existence ignored as merely fictitious. Certiorari was granted because of the volume of similar litigation in the lower courts and because of alleged con <span ="1"…

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