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Letulle v. Scofield, 308 U.S. 415 (1940)
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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.
Letulle v. Scofield, 308 U.S. 415 (1940)
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LeTulle v. Scofield No. 63 Argued December 4, 1939 Decided January 2, 1940 308 U.S. 415
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. A transaction whereby one corporation transfers all of its property to another corporation for cash and bonds of the transferee, retaining no other stake in the enterprise, is not a tax-free "reorganization" within the meaning of § 112(i) of the Revenue Act of 1928, but is a sale or exchange. P. 419.
2. A respondent or an appellee may urge any matter appearing in the record in support of a judgment, but he may not attack it, even on grounds asserted in the court below, in an effort to have this Court reverse it, when he himself has not sought review of the whole judgment, or of that portion which is adverse to him. P. 421.
103 F.2d 20 affirmed.
Certiorari, post, p. 531, to review the reversal of a judgment against the Collector for taxes unlawfully collected. The plaintiff sued individually and as executor of his wife’s will and as her representative in the community property. The actions were consolidated and tried without a jury.
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Chicago: U.S. Supreme Court, "Syllabus," Letulle v. Scofield, 308 U.S. 415 (1940) in 308 U.S. 415 308 U.S. 416. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=EMG1QS7UQVZ78HN.
MLA: U.S. Supreme Court. "Syllabus." Letulle v. Scofield, 308 U.S. 415 (1940), in 308 U.S. 415, page 308 U.S. 416. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=EMG1QS7UQVZ78HN.
Harvard: U.S. Supreme Court, 'Syllabus' in Letulle v. Scofield, 308 U.S. 415 (1940). cited in 1940, 308 U.S. 415, pp.308 U.S. 416. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=EMG1QS7UQVZ78HN.
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