1. Gregory v. Helvering, No. 127, SUPREME COURT OF THE UNITED STATES, December 4, 5, 1934, Argued , January 7, 1935, Decided
OVERVIEW: A deficiency in income tax against a stockholder was properly assessed by the Commissioner of Internal Revenue where no corporate reorganization had occurred because the transaction was a mere contrivance, despite the creation of a new corporation.
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