1. Home
  2. Browse Decisions
  3. U.S.
  4. 286 U.S.
  5. 286 U.S. 319 (1932)
 

WOOLFORD REALTY CO. v. ROSE

No. 582.

286 U.S. 319 (1932)

52 S.Ct. 568

76 L.Ed. 1128

WOOLFORD REALTY CO., INC. v. ROSE, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 16, 1932.

Attorney(s) appearing for the Case

Mr. Wm. A. Sutherland, with whom Mr. Joseph B. Brennan was on the brief, for petitioner.

Mr. Whitney North Seymour, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key, John H. McEvers, and Wilbur H. Friedman were on the brief, for respondent.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

Petitioner and Piedmont Savings Company are separate corporations organized in Georgia. They became affiliated in 1927 when the petitioner became the owner of 96% of the Piedmont stock. In March, 1928, the two corporations filed a consolidated income tax return for 1927 under § 240 of the Revenue Act of 1926. Revenue Act...

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