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Fulman Vs. United States
Cites for this judgment
- US Supreme Court
- Feb 22, 1978
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- Distinguished
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Fulman v. UnitedSearch
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States - 434 U.S. 528 (1978) U.S. Supreme Court Fulman v. UnitedSearch
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States, 434 U.S. 528 (1978) Fulman v. UnitedSearch
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in this case, 545 F.2d 268 (1976), disagreeing with the Court of Appeals for the Sixth Circuit in H. Wetter Mfg. Co. v. UnitedSearch
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Ivan Allen Co. v. UnitedSearch
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shifted the incidence of this tax to the corporation itself, where it has remained to this day. See Ivan Allen Co. v. UnitedSearch
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personal holding company tax statute, and each expressly refused to follow the contrary holding of H. Wetter Mfg. Co. v. UnitedSearch
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U. S. 741 , 394 U. S. 749 -750 (1969), quoting Commissioner v. SouthSearch
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United States v. CorrellSearch
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some rule of valuation must be applied, Congress, as we shall see, failed expressly to provide one. See United States v. CorrellSearch
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b) Page 434 U. S. 535 (1)(A). Indeed, H. Wetter Mfg Co. v. UnitedSearch
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States, 458 F.2d 1033 (1972), and Gulf Inland Corp. v. UnitedSearch
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forward the law existing prior to the 1954 Code with respect to the measure of valuation. As we said in United States v. RyderSearch
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Accord, Aberdeen & Rockfish R. Co. v. SCRAPSearch
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Fourco Glass Co. v. TransmirraSearch
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Accord, Gulf Inland Corp. v. UnitedSearch
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WD La.), appeal docketed, No. 75-3767 (CA5 1975). But see C. Blake McDowell, Inc. v. CommissionerSearch
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Although we have said that penalty tax provisions are to be strictly construed, see Ivan Allen Co. v. UnitedSearch
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House bill. See also nn. 13-14 infra. Finally, petitioners argue that our decision in Ivan Allen Co. v. UnitedSearch
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in Kind and Dividends Paid Deduction -- Conflict in the Circuits, 1977 B.Y.U.L.Rev. 45. See also H. Wetter Mfg. Co. v. UnitedSearch
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the distribution of appreciated and depreciated property in an advantageous manner. Cf. General Securities Co. v. CommissionerSearch
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U.S. Supreme Court Fulman v. UnitedSearch
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H. Wetter Mfg. Co. v. UnitedSearch
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Ivan Allen Co. v. UnitedSearch
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of H. Wetter Mfg. Co. v. UnitedSearch
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Commissioner v. SouthSearch
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See United States v. CorrellSearch
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(1)(A). Indeed, H. Wetter Mfg Co. v. UnitedSearch
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and Gulf Inland Corp. v. UnitedSearch
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C. Blake McDowell, Inc. v. CommissionerSearch
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Cf. General Securities Co. v. CommissionerSearch
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