1. Home
  2. Browse Decisions
  3. U.S.
  4. 374 U.S.
  5. 374 U.S. 65 (1963)
 

BRAUNSTEIN v. COMMISSIONER

No. 476.

374 U.S. 65 (1963)

83 S.Ct. 1663

10 L.Ed.2d 757

BRAUNSTEIN ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 10, 1963.

Attorney(s) appearing for the Case

Louis Eisenstein argued the cause for petitioners. With him on the briefs were Thurman Arnoid and Julius M. Greisman.

Wayne G. Barnett argued the cause for respondent. With him on the brief were Solicitor General Cox, Acting Assistant Attorney General Jones, Harry Baum and Gilbert E. Andrews.

MR. JUSTICE HARLAN delivered the opinion of the Court.

This case involves the applicability of the "collapsible corporation" provisions of the federal income tax laws which, during the period relevant here, were set forth in § 117 (m) of the Internal Revenue Code of 1939.1 These provisions require that under certain circumstances, gain from the sale of stock which would otherwise be considered...

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