CARPENTER & COMPANY v. COMMISSIONER OF INTERNAL REVENUE, 12686.

Core Citations

OVERRULES OTHER CASE

• Helms Bakeries v. Commissioner of Internal Revenue

This document cites

• Federal Cases - Colorado Milling & El. Co. v. Commissioner of Int. Rev., 4563.
• Federal Cases - Helms Bakeries v. CIR
• Federal Cases - Patent Button Co. of Tenn. v. Commissioner of Int. Rev.
• Federal Cases - Colonial Amusement Co. of Philadelphia v. Commissioner of Internal Revenue
• Federal Cases - James F. Waters, Inc. v. Commissioner of Internal Rev.



See all quotations

• Federal Cases - Crowell-Collier Pub. Co. v. Commissioner of Int. Rev.
• Federal Cases - Standard Hosiery Mills v. Commissioner of Int. Rev.
• Federal Cases - Helms Bakeries v. Commissioner of Internal Revenue
• Federal Cases - Brown Paper Mill Co. v. Commissioner of Internal Rev., 16115.
• Federal Cases - L.E. Carpenter & Co. v. Comm'r of Internal Revenue, Docket No. 54678.
• US - Reference Stubs - Basis of distributed property other than money
• US - Reference Stubs - Nonrecognition of gain or loss on contribution