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Case regarding tax avoidance ( income tax and excess profits tax)

version

20-09-1944

version

20-09-1944

version

20-09-1944


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Crown Cork Int'l Corp. v. Comm'r of Internal Revenue


Docket No. 1004.

1944-09-21

CROWN CORK INTERNATIONAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

J. Marvin Haynes, Esq., and William T. Sherwood, Jr., Esq., for the petitioner. Jonas M. Smith, Esq., for the respondent.


OPPER

Transfer of securities by petitioner corporation to its wholly owned subsidiary, held, to result in no deductible loss in the absence of evidence negativing domination and control of the subsidiary

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