Palmer v. Commissioner

Supreme Court of the United States · Decided 1937-11-08

Cited by 206 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice Stone delivered the opinion of the Court. The question for decision is whether a purported sale by a corporation to its stockholders, of shares of stock issued by and acquired from another corporation, the sale being effected by means of an issue to the stockholders of rights to purchase the stock at a named price, is to be <span…

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