ivan Allen Co. Vs. United States

Decided On : Jun-26-1975

Court : US Supreme Court

LAW: Section 531, every Revenue Act, the Sixteenth Amendment, the Revenue Act, section 535, section 532, section 531, section 532, the Tariff Act, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act, Internal Revenue Code, Section 531, Section 532, the Model Act, the Model Act § 48

ORG: Ivan Allen Co., U.S. 617, U.S. Supreme Court, U.S. 617, THE UNITED STATES COURT OF APPEALS , THE FIFTH CIRCUIT, Syllabus, the Internal Revenue Code, Court, BURGER, C.J., BRENNAN, WHITE, REHNQUIST, DOUGLAS, STEWART, Court, the Internal Revenue Code, Page 422 U. S. 618 Part, Page 422 U. S. 620 , Xerox Corporation, Xerox Corporation, Xerox, Xerox, Xerox, Xerox, Page 422 U. S. 621 , the Commissioner of Internal Revenue, Page 422 U. S. 622 , Government, The District Court, Page 422 U. S. 623 , The United States Court of Appeals, the Fifth Circuit, American Trading & Production Corp., B. Bittker & J. Eustice, Federal Income Taxation of Corporations and Shareholders, Federal Income Taxation of Business Enterprise, Court, Page 422 U. S. 626 , Helvering v. Chicago Stock Yards Co., v. Donruss Co., Page 422 U. S. 627 , Page 422 U. S. 628 , United Business Corp., United Block Co., U.S. 812, Smoot Sand & Gravel Corp., Electric Regulator Page, Novelart Mfg, T.C. 453, the applicability of Section, Page 422 U. S. 630 , National Grocery Co., Court, Page 422 U. S. 631 304 U. S. 286 -290, Tax Appeals, Court, Board, Battelstein Investment Co., Golconda Mining Corp., Ready Paving & Constr, T.C. 826, Vinal, Neb.1964, American Trading & Production Corp., The District Court, the District Court, Page 422 U. S. 633 , Government, Court, the Court of Appeals, the Court of Appeals, Congress, Court, American Automobile Assn, Advanced Accounting, the Court of Appeals, the United States Tax Court, the Commissioner of Internal Revenue, § 535(c)(2, § IIA, Subdivision 2, Senate, United Business Corp., Fair Market Value, Court, Page 422 U. S. 636 , the Internal Revenue Service, the Xerox Corp., Xerox, Court, Xerox, Page 422 U. S. 638 , Government, the Securities and Exchange Commission, SEC, Government, Court, Court, Court, Court, Court, Court, Court, Page 422 U. S. 640 appreciation, Page 422 U. S. 641 , Court, Court, SEC, Court, Page 422 U. S. 642 , Court, Court, Court, Court, Court, the Securities Exchange Act, Tenants Corp., Jakobson, SEC, U.S. 821, Lehigh Valley Trust Co., Central National Bank of Jacksonville, Court, Court, the New York Stock Exchange, Exchange, the American Stock Exchange, Court, Court, Court, Court, Court, Court, Page 422 U. S. 645 , Oral Arg, Court, Court, Court, Treasury, Page 422 U. S. 648 , Xerox, Xerox, Xerox, Corporation A's, Xerox, Corporation B's, Corporation A, Court, Court, Court, Helvering v., National Grocery Co., Court, National Grocery, National Grocery's, National Grocery Co., National Grocery, Court, Board, Court, Court, National Grocery's, Court, Court, the Internal Revenue Service, Page 422 U. S. 652 , B. Bittker & J. Eustice, Federal Income Taxation of Corporations and Shareholders, Court, Congress, New York Stock Exchange, Chrysler Corp., General Dynamics, Grolier, Inc., KLM Airlines, Pan American Airways, Polaroid Corp., RCA Corp, United Airlines, Xerox Corp., Standard & Poor's, Chrysler Corp., Grolier, Inc., Pan American Airways, Pennsylvania Central, Polaroid Corp., RCA Corp., UAL, Inc., United Airlines, Xerox Corp., New York Times, Addressograph-Multigraph, Citizens & Southern Realty, Chrysler Corp., Coca Cola Co., Consolidated Edison, Continental Illinois Corp., Kodak, Honeywell, Inc., RCA Corp., Union Camp Corp., Union Carbide, Xerox Corp., AVERAGES, Standard & Poor's, N.Y. Stock Exchange, the New York Stock Exchange, Centrn Data, CCI Corp., Readg Co., Rockower, Xerox, Xerox, Xerox, Petitioner's Brief, Court, Court, Court, Court, the Model Business Corporation Act, Model Bus. Corp.Act § 45(a, Ga.Code Ann, Model Bus. Corp.Act § 45(d, Ga.Code Ann, Model Bus. Corp.Act, Unrealized Appreciation, the Wisconsin Business Corporation Law, Hackney, The Financial Provisions of the Model Business Corporation Act, Ga.Code Ann, United Housing Foundation, Inc., Xerox, Court, Court, Xerox, Xerox, Xerox, Xerox, Xerox, Court, the Falstaff Corp., Court, Court, the Board of Tax Appeals, the Court of Appeals, the Third Circuit, Court, Court, the Court of Appeals, National Grocery

GPE: United States -, United States, United States, Georgia, Atlanta, the United States, Georgia, United States, U.S., United States, §, U.S., U.S., United States, U.S., United States, United States, MR, U.S., U.S., White Consolidated, Ind., pp, NEW YORK, Ind., Cyclopedia, Minn.Stat, Ohio, States, pp, Georgia, Bugge, Wis., Georgia, pp

DATE: 1975, 1975, April 115, 1975 , June 26, 1975, 1954, 1954, 1902, the fiscal year ended June 30, its fiscal years 1965 and 1966, 1965, 1966, 59, 84, fiscal 1965, fiscal 1966, those years, fiscal 1965 and 1966, prior years, June 30, 1965, June 30, 1966, June 30, 1965, June 30, 1966, 70, 91, the end of June, 1965, one year later, June 30, 1965, June 30, 1966, fiscal 1965 and 1966, fiscal 1965 and 1966, each year, 1965 and 1966, fiscal 1965 and fiscal 1966, years, two taxable years, 57, those fiscal years, two taxable years, 1075, 1972, 1077, 1974, 1341, 1973, 1974, 1971, 1913, 1943, 1969, 1959, 1933, 1941, 1942, 1960, 1964, 1969, 1011, 1970, 1971, 467, 1965, the two fiscal years, 1938, year, year, 87, 89(CA5 1971, 1974, 1765, 1779, 1964, 1966, 1967, 1972, 1974, 1974, 1341, 1973, 252 U. S. 189, 1920, 1921, year, 1963, 1961, the tax years, year, the taxable year, taxable years beginning, December 31, 1974, 94-12, 45, 1970 ed., 55, October 3, 1913, 1916, 1918, 1072, 1919, 1918, 1921, 1921, 1933, 1921, 1924, 1926, 1928, 1932, 1934, 1936, 1938, 1973, 7201, the late 1950's, the years, 1965 and 1966 tax years, year-end, today, 1959, today, today, the tax year, 1933, 1934, 1050, 1375, 1974, 1973, 1969, today, 36, today, the tax year, 1965, the tax years, 1965, the day, the day, today, a year, a single day, a year, 1938, 1908, the years, January 31, 1931, the taxable year, January 31, 1931, 1917, 1918, 1936, the four fiscal years preceding fiscal year 1931, annually, the tax year, year, today, today, June 14, 1965, May 16, 1975, November 1965, August 1974, 1965, 1974, 1965, 1965, 35 56 3/4 +, 35, 62, 31, 79 + 59, 58 17, 48 1/4 +, 51 1/8 +, 35, 44, 31, 47, 17, 94, MAY 12, 1975, 1966, 1966, 1967, 1968, 42, 1966, 1969, Monday, January 17, 1966, 1974, 44, 26 5/8 -25, 92, 13, 86, 12, 9, 37, 1/4, 49, 24, 32 1, Sunday, Jan. 5, 1975, Friday, May 16, 1975, Thursday, yesterday, 1 68, 19, 4, 9 1/2, 2825, 3350, 78, 1966 tax year, 1965, 1965, the tax year, a given year, 5335, 1971, 1505, 1955, 1972, 1974, 1974, 1970, 1970, 22-511(a)(4, 1964, 1357, 1377-1381, 1957, 74, 1975, today, the tax years, 1949, May 16, 1975, 87, a single day, the month of August, 1974, one month, the entire calendar year of 1965, 1965, 1974, 49, the day, May 16, 1975, a single day, 1936, the fiscal year, O.T. 1937, the taxable year, that year

PERSON: Ivan Allen Co., Ivan Allen Co., J., POWELL, J., JUSTICE BLACKMUN, Ivan Allen Company, Ivan Allen Sr., Ivan Allen, App, App, Md.1972, B. Wolfman, v. Acker, T.C. 794, John P. Scripps Newspapers v. Commissioner, Helvering, Cheyenne Newspapers, Henry Van Hummell, T.C. 736, Harry A. Koch Co., Md.1972, Schlude, R. Kester, Pub, Supp, 65th Cong, Learned Hand, JUSTICE POWELL, DOUGLAS, STEWART, Ante, v. Acker, Ante, Glenn W. Turner Enterprises, Ante, Fairchild Camera, W. T. Grant, Ling Tempco Vaught, W. T. Grant, E. I. duPont, Invest, Foster Wheeler, Webster, APPENDIX A-4, Rlty Tr, Lin, Bulova Wat, Adams Drg, W. Fletcher, Ind.Ann, Supp, W. Fletcher, H. Henn, Code Ann, v. Wodehouse, Frankfurter, Appendix A-1

CARDINAL: 422, 74-22, 422, 493, 426, 531, 26, 531, 1, 2, 3, 4, 870, 56, 11,140, 10,090, 55, more than 13, more than 24, two, 56, 5, 56, 349, 493, 426, 428, 57-58, one, 493, 428, 362, 801, 474, 6, 419, two, 8, 531, 561, 243, 531, 531, 62, 754, 755, 290, 123, 704, 705, 315, 274, 495, 501, 362, 336, 339, 344, 52, 806, 434, 403, 44, 9, 10, 442, 494, 429, 434, 23, 364, 746, 386, 58, 139, 58, 737, 507, 594, 61, 840, 228, 782, 784, 362, 801, 474, 810, 808, 809, 1, 2, 3, 493, 428, one-fourth, 4, App. 112, 118, 117, 122, 1, 531, 1, 2, 2, 532, 3, 533, 4, 534, 535, 304, 89, 26, 537, 5, 6, 11, 26, 11, 1, 26, 1, 8, 38, 166, 167, as § 3, 39, 758, 220, 40, 5, 220, 42, 247, 62, 754, 756, 290, 220, 43, 277, 220, 44, 34, 104, 45, 814, 104, 47, 102, 48, 702, 102, 49, 1676, 102, 52, 483, 102, 9, 10, 40, 209, 26, 34, 2/1, 2/2, 531, 26, 2/3, 532, 531, 533, 531, 2/4, 2/5, 2/6, 629-630, 2/7, 503, 474, 476, 414, 409, 989, 629, 9, one, 42, 2/8, 2/9, 2/10, one, two, 10,000, 2/12, 650, 35, 163, 164, 304, 8, 653, 48.25, 45, 87, 66.50 57.50, 98, 74.25, 71, 31, 127, three, one, 62, 41, 53 3/8, 165, 150 1/2, 37 1/4, 19, 23 7/8, 68, 62, 1/4, 60 1/2, 55 3/4, 102, 92 7/8, 81, 19 3/4, 55 5/8 25, 65, 3/8, 130, 50 1/2, 1/4, 118 5/8, 58, 49, 48 3/4, 215, 202, 655, 874.13, 969.26, 969.26, 500, 84.75, 81.60 92.43, 12, 9 1/2, 2, 6, 2, 9 3/4, 2, 1 5/8, 63, 2, 1, 17 3/4, 2, 3, 61, 11 3/4, 3 3/8, 31 3/4, 2 5/8, 7 1/4, 127 3/4, 53 -73 1/2, 106, 21, 21 1/2, 59 1/4 23, 23 3/4, 1 3/8, 179, 117 1/2, 62 7/8, 1/8, 10, 64, 39 12, 26, 17, 34, 28 1/2, 21, 10 3/4, 89 7/8, 31, 33 3/8, 27 1/4, 63, 3/8, 127 1/8, 51 1/2, 31 1/4, 3 1/8, 1/4, 1/8, 500, 97.55, 33, 1, 56, 25.0, 13.3, 3/8, 5/8, 13.2, 4, 811, 5/8, 1 3/4, 10.4, 5, 13 5, 10.3, 6, 2 121, 121, 1/4, 121 1/4, 1/4, 10.2, 9 1 1/2, 1/8, 9.1, 8, 150, 4, 5/8 + 3/8, 8.8, 9, 58 3, 3 1/8, 1/4, 8.7, 50, 8 3/4, + 3/4, 8.6, 178, 20.6, 2, 24 3/8, 22, 23 3/4, 16.3, z100 4, 1/4 - 5/8, 12.8, 4, 1/2, 11.8, 32, 1 1/8, 1 1/8, 10.0, 6, 116, 3, 9.7, 226, 2 1/2 - 1/4, 9.1, 8, 325, 9.1, 212 4, 3 7/8 - 3/8, 8.8, 10, 78 5/8, 8.8, 2/1, 2/2, 870, 2/3, 2/4, 2/5, 2/6, 11, 5329.1, 5335.1, 23, 11, 5335.1, 652-653, 22, 22, 292, 300, 312, 2/7, 15, 48, 882, 15, 2/8, 2/9, 630, 11, one, 2/10, 78 1/2, 10,000, 98, 74 1/4, 10,000, about one-fourth, as high as, 10,000, 127, 2/11, 2/12, 35, 163, 92, 931, 723, 34-35, 92, 933

PERCENT: 422 U. S. 624 -635, 10%, less than 7%, less than 55%, more than 50%, more than 100%, 31.20%, 45.46%, 367 U. S. 687 , 367 U. S. 692 -694, 27 1/2 percent, 38 1/2 percent, 6%, 25%, 22%, 48%, 14% to 70%, as much as 8%, 61%, 5/8 -33.1% - 12.5%, 13 1/8 -47.3% - 35.5%, 21 3/4 -48.7% + 62.1%, -42.4% + 70.5%, 61 1/8 -69.5%, 30 3/4 -70.3% +175.7%, 22 5/8 -54.6% + 79.4%, 25 3/4 -46.0%, 66.7%, 70 3/4 -66.0% +154.2%, -38.6%, 39.5%, 45 1/2 -50.6% + 76.8%, 30 3/4 -64.9%, +170.8%, -55.9%, +104.8%, -11.9%, 258 3/4, 7/8 -53.0% - 43.0%, 65.8%, 20 1/8 7, -78 3/4 -79.6% - 75.0%, -60.8% - 48.7%, 93.2%, 42.4%, -94.5% - 86.4%, 74.8%, 3/4 -68.9%, +110.0%, 3/4 -63.9% +123.5%, 41.9%, -92.7% - 88.5%, 38 7/8 -20 3/8 -40.9% - 34.4%, 46 31 3/4, -31.0%, 21.3%, 1/4 -61.5% - 58.0%, +592.9%, 35.2%, 37.6%, 293 5 3/8, 77 8 1/2 7 1/2, 24.2%, 55.9%, 120%, 61%, 20.6%

NORP: §, §, §, §, F.Supp, §, F.Supp, §, §, §§ 535(a, §, §, F.Supp, F.Supp, F.Supp, American, §, §, d., §, §, §

MONEY: 341,045.82, 629,512.19, 48,945.30, 6,564.34, 50,267.49, 116,701, 1,573,525, 30,600, 30,625, 48,424, 102,479, 2,479,617, 30,600, 30,625, 69,768, $2,200,184.77 and, 2,360,146.52, 77,383.98, 73,131.87, 1,198,309, 1,455,222, 1,198,309, 1,455,222, 2,235,029, 3,152,009, less than $10 million, about $12 million, 5,593,319, $100 million, 100,000, 100,000, 100,000, 150,000, 25,000, over $25,000, 147,000, 1,475,000, 2,416,000, 71, 31, 31, 71, 31, 400,000, 5,000, 7,939,000, 25,000, 800,000, some $864,000, 7,393,000, 850.86 891.66 577.60, some $14,000, 147,000, 1,475,000, 2,416,000, 85,000, approximately $237,500, 400,000, 943,500, 2,000,000, 1,068,000, a quarter million dollars, 125,000

PRODUCT: 104, Inc.

LOC: the Northern District, Heler Int

ORDINAL: First, Second, 4th, first, first, first

WORK_OF_ART: Reply Brief for Petitioner 5, Plan, 48 Stat

FAC: Royal Ind.

QUANTITY: 3 1/2 - 3/8