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TALL TIMBER LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5776.

39 F.2d 888 (1930)

TALL TIMBER LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 21, 1930.

Attorney(s) appearing for the Case

Mark Eisner and Ferdinand Tannenbaum, both of New York City, and A. L. Burford, of Shreveport, La., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C. and J. Louis Monarch and A. H. Conner, Sp. Assts. to Atty. Gen. (Frank M. Thompson, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before BRYAN and FOSTER, Circuit Judges, and GRUBB, District Judge.

GRUBB, District Judge.

This is an appeal from an order of the Board of Tax Appeals, and involves an alleged deficiency in income and profits taxes for the year 1919, under the Revenue Act of 1918.

The appeal presents two questions: (1) Where, under facts like those of this case, tangible property has been transferred to a corporation by one not a stockholder, at a valuation less than its alleged true value, can the...

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