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COLUMBIA GAS OF MARYLAND, INC. v. UNITED STATES

No. 415-64.

366 F.2d 991 (1966)

COLUMBIA GAS OF MARYLAND, INC. and Cumberland and Allegheny Gas Company v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied December 16, 1966.

Attorney(s) appearing for the Case

Edward S. Smith, Washington, D. C., for plaintiffs. John W. Avirett, II, Mathias J. De Vito, Baltimore, Md., William Anderson and Albert McBride, Jr., Pittsburgh, Pa., of counsel.

Knox Bemis, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, JONES, Senior Judge, and LARAMORE, DAVIS and COLLINS, Judges.

LARAMORE, Judge.

This case, now before us on cross-motions for summary judgment, presents an interesting question of the scope of the exemption for transactions incident to a corporate reorganization from the documentary stamp tax provisions of the Internal Revenue Code of 1954, 26 U.S.C. ch. 34, §§ 4301-4384 (1964 Ed.). Plaintiffs are wholly-owned subsidiaries of the Columbia Gas System, Inc., a Delaware corporation registered as a holding company under...

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