1. Home
  2. Browse Decisions
  3. U.S.
  4. 315 U.S.
  5. 315 U.S. 194 (1942)
 

HELVERING v. SOUTHWEST CORP.

No. 286.

315 U.S. 194 (1942)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. SOUTHWEST CONSOLIDATED CORP.

Supreme Court of United States.

Decided February 2, 1942.

Attorney(s) appearing for the Case

Assistant Attorney General Clark, with whom Solicitor General Fahy and Messrs. J. Louis Monarch and Samuel H. Levy were on the brief, for petitioner.

Mr. A. Chauncey Newlin, with whom Mr. Fred Simon was on the brief, for respondent.

Messrs. Walter J. Brobyn, Edgar J. Goodrich, and Neil Burkinshaw filed a brief, as amici curiae, urging affirmance.

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:

"As used in this section and section 113 —

"(1) The term `reorganization' means (A) a statutory merger or consolidation, or (B) the acquisition by...

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