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Guild v. Comm'r

12 Cited authorities

  1. B. W. Taxi. Co. v. B. Y. Taxi. Co.

    276 U.S. 518 (1928)   Cited 190 times
    Refusing to question corporation's reincorporation motives and finding diversity jurisdiction

  2. Weiss v. Wiener

    279 U.S. 333 (1929)   Cited 176 times
    In Weiss v. Wiener, 279 U.S. 333, 335, 49 S.Ct. 337, 73 L.Ed. 720, it is said that a "loss must be actual and present, not merely contemplated as more or less sure to occur in the future."

  3. Weiss v. Stearn

    265 U.S. 242 (1924)   Cited 169 times   1 Legal Analyses
    In Weiss v. Stearn, 265 U.S. 242, 44 S.Ct. 490, 68 L.Ed. 1001, 33 A.L.R. 520, the assets of the corporation were transferred to a new corporation, and thereupon identical stock interests in the assets were created and the stock issued to the stockholders of the first corporation.

  4. Hellmich v. Hellman

    276 U.S. 233 (1928)   Cited 104 times
    Holding section 201 of the Revenue Act of 1918 inapplicable to a liquidating distribution

  5. Burk-Waggoner Assn. v. Hopkins

    269 U.S. 110 (1925)   Cited 108 times   1 Legal Analyses
    Holding associations considered partnerships under State law were nevertheless taxable as corporations

  6. Kuhn v. Fairmont Coal Co.

    215 U.S. 349 (1910)   Cited 167 times   1 Legal Analyses
    Noting that judicial decisions "have had retrospective operation for near a thousand years"

  7. Swift v. Tyson

    41 U.S. 1 (1842)   Cited 501 times
    In Swift v. Tyson, 16 Pet. 1, 18, it was said by Mr. Justice Story: "In all the various cases which have hitherto come before us for decision, this court has uniformly supposed that the true interpretation of the 34th section limited its application to state laws strictly local; that is to say the positive statutes of the State and the construction thereof adopted by the local tribunals, and to rights and titles to things having a permanent locality, such as the rights and titles to real estate, and other matters immovable and intraterritorial in their nature and character."

  8. Lafayette Trust Co. v. Beggs

    107 N.E. 644 (N.Y. 1915)   Cited 51 times
    In Lafayette Trust Co. v. Beggs (213 N.Y. 280), Judge MILLER, in the concurring opinion, speaking of the statute for the liquidation of the affairs of an insolvent bank by the Superintendent of Banks, says (p. 289): "It is true the statute does not expressly provide for a ratable distribution of assets among creditors, but such a distribution being essential to the scheme is necessarily implied.

  9. Gilna v. Barker

    254 P. 174 (Mont. 1927)   Cited 23 times

    No. 6,071. Submitted January 10, 1927. Decided February 24, 1927. Defunct Mining Corporations — Statutory Trustees — Duty to Wind Up Affairs — Actions Against — Jurisdiction Over Person — General Appearance — Waiver — Pleading and Practice — Appeal — Presumptions. Appeal — Rulings of District Court Presumed Correct Until Contrary Shown. 1. On appeal the supreme court indulges the presumption that the trial court had jurisdiction of parties and subject matter (where jurisdiction is attacked); that

  10. Rohr v. Stanton Trust & Savings Bank

    245 P. 947 (Mont. 1926)   Cited 9 times

    No. 5,897. Submitted April 7, 1926. Decided April 22, 1926. Banks and Banking — Voluntary Liquidation — General Creditor not Entitled to Preference. Banks and Banking — Voluntary Liquidation — General Creditor not Entitled to Preference. 1. A general depositor in a bank is merely a general creditor and as such is not entitled to any preference over other general creditors when the bank becomes insolvent or goes into voluntary liquidation. Same — General Creditor — Action on Certificate Issued to