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CARR v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5297, 5323.

28 F.2d 551 (1928)

CARR v. COMMISSIONER OF INTERNAL REVENUE. LEE v. SAME.

Circuit Court of Appeals, Fifth Circuit.

October 19, 1928.

Attorney(s) appearing for the Case

Geo. M. Stanton and J. J. Willingham, both of Augusta, Ga., for petitioners.

Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and J. Louis Monarch and John G. Remey, Sp. Asst. Attys. Gen. for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

WALKER, Circuit Judge.

The Carr-Lee Grocery Company, a corporation which was engaged in the wholesale grocery business from the time of its organization in 1909, was dissolved by a surrender of its charter on December 1, 1919. At the date of its dissolution C. D. Carr owned 72 of the 100 shares of the corporation's capital, and O. C. Lee owned the remaining 28 shares. At that time Carr intended to retire from business, and Lee desired to continue the business and...

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