# Montgomery Bldg. Realty Co. v. Commissioner

> United States Tax Court · July 30, 1946 · 7 T.C. 417

URL: https://www.frixlaw.com/law-library/cases/4483609

## Case

- **Full name:** Montgomery Building Realty Company v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** July 30, 1946
- **Citations:** 7 T.C. 417; 1946 U.S. Tax Ct. LEXIS 118
- **Precedential status:** Published
- **Opinion:** Dissent by Turner
- **Judges:** Opper
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4483609

## Opinion text

Turner, J., dissenting: To say that the unsecured creditors, immediately prior to the transfer and exchanges herein, were in control of the old corporation within the rule of Helvering v. Alabama Asphaltic Limestone Co., 315 U. S. 179 , is, in my opinion, contrary to the facts of this case and results in an erroneous application of the statute. I accordingly note my dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483609. Public record. Not legal advice.