U.S. Tax Court· 9/29/1986
H. K. Porter Co. v. Commissioner
Citations
- 87 T.C. 689
- 1986 U.S. Tax Ct. LEXIS 42
- 87 T.C. No. 42
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that the priority of indebtedness over preferred and common stock and of preferred stock over common stock must be respected
Source: CourtListener parenthetical corpus (CC0).
Judges: Clapp
Read full opinion on CourtListenerCites
7 cases in this archive are cited by this case.
- Gregory v. HelveringSupreme Court· 1935-01-07· cited 2,523×
- Weiss v. StearnSupreme Court· 1924-05-26· cited 328×
- Granite Trust Company v. United StatesFirst Circuit· 1956-11-30· cited 42×
- Spaulding Bakeries, Inc. v. CommissionerU.S. Tax Court· 1957-01-18· cited 17×
- Commissioner of Internal Revenue v. Spaulding Bakeries IncorporatedSecond Circuit· 1958-02-26· cited 16×
- Commissioner of Internal Revenue v. Day & ZimmermannThird Circuit· 1945-09-25· cited 11×
- Granite Trust Co. v. United StatesD. Massachusetts· 1955-12-30· cited 2×
Sourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.