REEVES v. COMMISSIONER

Docket Nos. 2914-74, 4828-74, 4953-74, 5105-74, 5122-74, 5232-74, 5305-74, 5309-74, 5310-74, 5311-74, 5375-74, 5444-74, 6077-74, 6153-74, 6187-74, 8602-74.

71 T.C. 727 (1979)

C. E. GRAHAM REEVES AND JOAN M. REEVES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 6, 1979.


Attorney(s) appearing for the Case

James S. Eustice, Stephen D. Gardner, and Max Folkenflik, for the petitioners.

Theodore J. Kletnick, Gerald Backer, David R. Brennan, Hu S. Vandervort, Jr., and Michael J. Cooper, for the respondent.


OPINION

TANNENWALD, Judge:

This matter is before the Court on petitioners' motion for summary judgment, pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The sole issue for our decision is whether the acquisition of stock of Hartford Fire Insurance Co. (Hartford) by International Telephone & Telegraph Corp. (ITT) qualified, as a matter of law, as a reorganization within the meaning of section...

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