Case Name: IRVING TRUST COMPANY, A CORPORATION, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-01-08
Citations: 92 Ct. Cl. 609
Docket Number: No. 43100
Parties: IRVING TRUST COMPANY, A CORPORATION, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 92
Pages: 609–609

Head Matter:
IRVING TRUST COMPANY, A CORPORATION, v. THE UNITED STATES
[No. 43100]
[90 C. Cls. 310; 311 U. S. 685, 728]

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.