1. Home
  2. Browse Decisions
  3. F.2d
  4. 355 F.2d
  5. 355 F.2d 928 (1966)
 

AMERICAN TRUCK RENTAL CORP. v. COMMISSIONER OF INTERNAL REVENUE

No. 15481.

355 F.2d 928 (1966)

AMERICAN TRUCK RENTAL CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided February 16, 1966.

Attorney(s) appearing for the Case

Herman J. Obert, Philadelphia, Pa. (Kenneth M. Cushman, Philadelphia, Pa., Cushman & Obert, Philadelphia, Pa., on the brief), for petitioner.

Frederick E. Youngman, U. S. Department of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before STALEY, SMITH and FREEDMAN, Circuit Judges.

PER CURIAM.

The sole question raised by this appeal is whether the petitioner is entitled to non-recognition of a gain realized from the involuntary conversion of its property within the meaning of § 1033(a) (3) (A) of the Internal Revenue Code of 1954. Petitioner claims that it purchased a controlling interest in a corporation which held property similar to or related in service to that which was involuntarily converted, and thus, satisfied the requirements...

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