Opinion
The opinion
OppeR, J., dissenting: Believing that the situation after April 1942 is controlled by Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Interstate Transit Lines v. Commissioner, 319 U. S. 590 ; and Higgins v. Smith, 308 U. S. 561 , I think the income for the entire period should be taxed to the de facto corporation.
Aknoed, /., agrees with this dissent.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.
A word about cookies
We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.