California Law Review, Band 34

acquired acquisition action actual administrative agent alimony amendment appear applicable assets authority basis Board bonds broker California California supreme court capital cert certificates clause Code Comm'r Commissioner community property Company Congress consolidated return constitute contract Corp court held dealer decision deduction defendant district divorce effect employees Endicott Johnson Corp enterprise excess profits tax fact federal foreign corporation Helvering holding Ibid interest involved issuer jurisdiction labor lease legislature liability limited loss March 14 Morrissey opinion owner pari delicto parties payment permit person plaintiff prior provisions purchaser purpose question regulations reorganization Revenue Act rule section 129 Securities Act service of process shareholders spouse STAT statute statutory stockholders supra note Supreme Court taxable taxation taxpayer term tion transaction transfer treasury shares trust trust instrument underwriter United violation void voting trust