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G. & K. Manufacturing Co. v. Helvering, 296 U.S. 389 (1935)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
G. & K. Manufacturing Co. v. Helvering, 296 U.S. 389 (1935)
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G. & K. Manufacturing Co. v. Helvering No. 187 Argued November 20, 1935 Decided December 16, 1935 296 U.S. 389
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
1. A transfer by one corporation to another of substantially all of its assets for cash and common stock of the transferee corporation amounts to a reorganization under § 112(i)(1)(A) of the Revenue Act of 1928 even though the transferor corporation and its subsidiaries continued in business. P. 391.
2. The Board of Tax Appeals having omitted to make finding as to whether the transfer was of substantially all of the assets of the transferor corporation, the cause is remanded for determination by the Board of this essential fact. P. 391.
76 F.2d 454 reversed.
Certiorari to review a judgment affirming a decision of the Board of Tax Appeals which sustained a determination of a deficiency in income tax. Compare with the three cases preceding.
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Chicago:
U.S. Supreme Court, "Syllabus," G. & K. Manufacturing Co. v. Helvering, 296 U.S. 389 (1935) in 296 U.S. 389 296 U.S. 390. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=2E5LMK2C7R94BXW.
MLA:
U.S. Supreme Court. "Syllabus." G. & K. Manufacturing Co. v. Helvering, 296 U.S. 389 (1935), in 296 U.S. 389, page 296 U.S. 390. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=2E5LMK2C7R94BXW.
Harvard:
U.S. Supreme Court, 'Syllabus' in G. & K. Manufacturing Co. v. Helvering, 296 U.S. 389 (1935). cited in 1935, 296 U.S. 389, pp.296 U.S. 390. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=2E5LMK2C7R94BXW.
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