United States Vs. Midland-ross Corp.

Decided On : May-03-1965

Court : US Supreme Court

LAW: the Internal Revenue Code of, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act

GPE: United States, United States, United States, acq., Pp, Ohio, U.S., Bondholder, United States, acq., United States, United States, United States, United States, the United States, the District of Columbia, Premium, Premium, pp, United States, United States, United States

ORG: Midland-Ross Corp., U.S. 54, U.S. Supreme Court, Midland-Ross Corp., U.S. 54, Midland-Ross Corp., U.S. 54, Syllabus, the District Court, the Court of Appeals, the Internal Revenue Code, the Internal Revenue Code, Congress, the Tax Court, an "Accumulative Installment Certificate, C.A. 6th Cir, Court, the District Court, the Court of Appeals, the Sixth Circuit, Court, Congress, Gillette Motor Transport, Inc., Corn Products Co., Court, Court, Gillette Motor Transport, Inc., Hort v. Commissioner, the Internal Revenue Code, Congress, R. J. Reynolds Tobacco Co., North Carolina Income Tax, Congress, Government, Treasury, § 42(b, the Commissioner Page, Congress, Treasury, an "Accumulative Installment Certificate, The Tax Court, The Court of Appeals, Congress, Congress, Court, Congress, The Tax Court, the Tax Court's, the Tax Court's, Court, Court, Industrial Rayon Corporation, Midland-Ross Corporation, Industrial, General Motors Acceptance Corporation, Commercial Investment Trust Company, Commercial Credit Company, T.C. 569, Short-Term Obligations Issued on Discount Basis, State, Life Insurance Companies, Arthur E. Braun, Trustee, the Supreme Court, Congress, Congress, New York Life Ins, Edwards, Colony R. Co. v. Commissioner, Helvering v. Union Pacific R. Co., Maryland R. Co. v. Commissioner, Longview Hilton Hotel Co.

DATE: 1965, 1965, March 31, 1965, May 3, 1965, 1952-1954, six months, the year, 1954, 1944, 1955-1 Cum, more than six months, the year, one year, annual, one year, one-year, one-year, 1954, December 31, 1954, more than 6 months, 1954, 369 U. S. 672, 19 N.C.L.Rev., 1940, 1622, 1954, annual, 1941, 1929, 1941, annual, 1944, 1955-1 Cum, annual, the end of 10 years, 1939, 1938, 1938, 1955, I.T. 1684, 60 (1923, 3175, 1938, 1954, 1961, 1952, 1953, 1954, annual, 1016, the year, 1958, 1606, December 31, 1954, more than 6 months, months, months, more than 6 months, December 31, 1954, 42, the taxable year, such year, December 31, 1940, the beginning of the first taxable year, the first day, year, year, March 1, 1941, one year, a year or less, between tax years, year, year, year, 1964, 98-99, 1934, 1161, 1934

CARDINAL: 381, 628, 381, 381, 117(a)(1, 381, 1232(a)(2, 1, 5, 144, 482, 335, 561, one, 1, 214, 631, 335, 561, 2, 379, 117(a)(1, 3, 130, 335, 209, 4, 2)(A, 5, 1232(a)(2, 1, 7, 83d, 2d, 112, 6, 1, 30, 2, 1232(a)(2, 8, 9, 1, 5, 144, 482, 7, 10, 10, 289, 52, 447, only half, 11, 12, 144, 484, 152, 570, 152, 572, 23, 401, 236, 398, 34, 3B, 184-186, 378, 119, 95, 55-136, 213, 56-299, 603, 56-299, 13, 14, 200, 209, 513, 303, 847, 1, 13, 334, 986, 620, 333, 658, 304, 835, 272, 936, 311, 947, 160, 121, 40, 191, 37, 37, 3, 117, 1, 4, 1, 2, 5, 85, 6, 2, 117(a)(1)(D, 8, 201, 1, 2, 207, 1, 2, 9, 228, 78, 19, 2, 830, 2d, 122-124, 10, 12, 102, 349, 27, 463, 29, 39, 642, 111, 644, 43, 496, 660-661, 13, 14, 33, 695, 696, 9, 180, 182

ORDINAL: 1939, First, first

EVENT: Internal Revenue Code, the 1954 Code

PERSON: Caulkins, Bull, BRENNAN, Watson v. Commissioner, Hort, v. P. G. Lake, Lubin v. Commissioner, Cir, Hanover Bank, Watson v. Commissioner, Brandis, No.673, No.17, Caulkins, Bull, Williams, Cir, Watson v. Commissioner, Paine v. Commissioner, Cir, Stanton, Rul, Bull, Rul, Bull, Rul, Bull, Rul, II-1 Cum, Bull, Bull, Fisher, Jaglom v. Commissioner, Cir, Dixon, Cir, Rosen, Cir, Harrison, Morgan, Pattiz, Schwartz, Leavin v. Commissioner, T.C. 766, Capital Gains, Pub, Lubin v. Commissioner, Dixon, Fairbanks, Felin v. Kyle, John H. Watson, Frank J. Cobbs, McClain, William H. Noll, Dixon

LOC: the Northern District

NORP: F.Supp, §, §, §§, §§, §, §, §, §, §, §, §, §, §, §§, §

MONEY: 6, 106, 100, 6, 100, 1,500, 20,000, 20,000, $500,000 to $2,000,000

PERCENT: 6%, 2% to 2 1/2%

WORK_OF_ART: The Law of Federal Income Taxation, Life or Marine, Fed.(2d

FAC: 288