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Rosenbaum Bros. v. Comm'r

11 B.T.A. 736 (B.T.A. 1928)
Rosenbaum Bros. v. Comm'r

2 Cited authorities

  1. Weiss v. Stearn

    265 U.S. 242 (1924)   Cited 169 times   1 Legal Analyses
    In Weiss v. Stearn, 265 U.S. 242, 44 S.Ct. 490, 68 L.Ed. 1001, 33 A.L.R. 520, the assets of the corporation were transferred to a new corporation, and thereupon identical stock interests in the assets were created and the stock issued to the stockholders of the first corporation.

  2. Marr v. United States

    268 U.S. 536 (1925)   Cited 77 times
    In Marr a corporate reorganization took place in which stockholders of the General Motors Corporation of New Jersey were allowed to trade their stock for new stock in the General Motors Corporation of Delaware.