|
|
General Gas & Electric Corp. v. Commissioner, 306 U.S. 530 (1939)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
General Gas & Electric Corp. v. Commissioner, 306 U.S. 530 (1939)
MR. JUSTICE ROBERTS delivered the opinion of the Court.
These are companion cases to Nos. 486 and 487, ante, p. 522, and involve the same question. The Circuit Court of Appeals held that conveyances by subsidiaries to the taxpayer, consummated under the Act of April 29, 1874 (15 P.S.Pa. § 595), did not constitute mergers so as to authorize the taxpayer to take a deduction for unamortized bond discount and expense in respect of bonds issued by the subsidiaries prior to the conveyance.
For reasons given in Nos. 486 and 487, the judgments must be
Reversed.
Contents:
Chicago:
Roberts, "Roberts, J., Lead Opinion," General Gas & Electric Corp. v. Commissioner, 306 U.S. 530 (1939) in 306 U.S. 530 Original Sources, accessed July 15, 2025, http://www.originalsources.com/Document.aspx?DocID=V4NK3VGRI78VBNB.
MLA:
Roberts. "Roberts, J., Lead Opinion." General Gas & Electric Corp. v. Commissioner, 306 U.S. 530 (1939), in 306 U.S. 530, Original Sources. 15 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=V4NK3VGRI78VBNB.
Harvard:
Roberts, 'Roberts, J., Lead Opinion' in General Gas & Electric Corp. v. Commissioner, 306 U.S. 530 (1939). cited in 1939, 306 U.S. 530. Original Sources, retrieved 15 July 2025, from http://www.originalsources.com/Document.aspx?DocID=V4NK3VGRI78VBNB.
|