Smith Leasing Co. v. Comm'r of Internal Revenue, Docket No. 91887.

Core Citations

REVERSES OTHER CASE

• Motorlease Corporation v. United States
• Wier Long Leaf Lumber Co. v. Comm'r of Internal Revenue

This document cites

• Federal Cases - Wier Long Leaf Lumber Co. v. Comm'r of Internal Revenue
• Federal Cases - United States v. Ludey
• Federal Cases - Wier Long Leaf Lumber Co. v. Commissioner of Int. Rev.
• Federal Cases - Motorlease Corporation v. United States
• Federal Cases - United States v. Motorlease Corporation



See all quotations

• Federal Cases - Massey Motors, Inc v. United States Commissioner of Internal Revenue v. Evans Hertz Corporation v. United States, s. 141
• Federal Cases - Casey v. Comm'r of Internal Revenue
• Federal Cases - Cohn v. United States
• Federal Cases - Hertz Corporation v. United States
• Federal Cases - Macabe Co. v. Commissioners of Internal Revenue
• Federal Cases - FRIBOURG NAVIGATION COMPANY v. CIR
• US - Reference Stubs - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• US - Reference Stubs - Transfer to corporation controlled by transferor