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MOLINE PROPERTIES v. COMM'R

No. 660.

319 U.S. 436 (1943)

MOLINE PROPERTIES, INC. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 1, 1943.

Attorney(s) appearing for the Case

Mr. Nelson Trottman, with whom Messrs. Bart A. Riley and Thomas H. Anderson were on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Mr. Sewall Key were on the brief, for respondent.

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 conflict of the decision below with other circuit court decisions.1

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