Moline Properties, Inc. v. Commissioner
319 U.S. 436 (1943)

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U.S. Supreme Court

Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943)

Moline Properties, Inc. v. Commissioner of Internal Revenue

No. 660

Argued April 16, 19, 1943

Decided June 1, 1943

319 U.S. 436

Syllabus

1. Upon the facts of this case, held that, for the purpose of the federal income tax, gain from sales (in 1935 and 1936) by a corporation of its property, although the corporation was owned wholly by an individual stockholder, could not be treated as income taxable to the individual, rather than to the corporation. P. 319 U. S. 440.

2. The corporation in this case was not a mere agent of the stockholder. P. 319 U. S. 440.

131 F.2d 388, affirmed.

Certiorari, 318 U.S. 751, to review the reversal of a decision of the Board of Tax Appeals, 45 B.T.A. 647, that there were no deficiencies in the corporate taxpayer's income and excess profits taxes.

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