Irving Trust Co. v. United States
92 Ct. Cl. 609, 90 Ct. Cl. 310
This text of 92 Ct. Cl. 609 (Irving Trust Co. v. United States) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Irving Trust Co. v. United States, 92 Ct. Cl. 609, 90 Ct. Cl. 310 (U.S. 1940).
Opinion
Income tax; valuation of assets in merger; cost of property acquired; “write-up” of assets binding; consolidation.
Decided January 8, 1940; petition dismissed; plaintiff’s motion for new trial overruled April 1, 1940.
Petition for writ of certiorari denied by tbe Supreme Court October 21, 1940.
Rehearing denied, November 18, 1940.
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Bluebook (online)
92 Ct. Cl. 609, 90 Ct. Cl. 310, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irving-trust-co-v-united-states-scotus-1940.