BURNET v. ALUMINUM GOODS CO.

No. 192.

287 U.S. 544 (1933)

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. ALUMINUM GOODS MANUFACTURING CO.

Supreme Court of United States.

Decided January 9, 1933.


Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Whitney North Seymour, Sewall Key, and John MacC. Hudson were on the brief, for petitioner.

Mr. Frederic Sammond, with whom Messrs. Edwin S. Mack, Arthur W. Fairchild, J. Gilbert Hardgrove, and Paul F. Meyers were on the brief, for respondent.

Mr. Ward Loveless, by leave of Court, filed a brief as amicus curiae.


MR. JUSTICE STONE delivered the opinion of the Court.

In 1914 respondent, a New Jersey manufacturing corporation, purchased all the capital stock of the Aluminum Sales and Manufacturing Company, a New York corporation. From that time until its liquidation, carried on in 1917, the Sales Company was principally engaged in selling goods manufactured by respondent. In February, 1918, it was dissolved. The operation of the Sales Company reflected net losses during the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases