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Commissioner v. Segall

United States Court of Appeals for the Sixth Circuit
114 F.2d 706 (1940)


Facts

On October 2, 1931, Timken-Detroit Company and Silent Automatic Company agreed to merge. Under the terms of the transaction, Timken-Detroit would transfer its assets to Silent Automatic. The companies believed the transaction to be a non-taxable reorganization. In 1931, the companies prepared the documents necessary for the transaction but scheduled a closing date of January 2, 1932 to transfer title and possession. The Internal Revenue Service (IRS) (defendant) determined that the transaction was a sale subject to taxation for the year 1932. The companies appealed, and the Board of Tax Appeals found that the transaction did not constitute a sale. The IRS appealed.

Rule of Law

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Issue

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Holding and Reasoning (Arant, J.)

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  • A “yes” or “no” answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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