COMMISSIONER OF INTERNAL REVENUE v. BEN GINSBURG CO.

No. 12.

54 F.2d 238 (1931)

COMMISSIONER OF INTERNAL REVENUE v. BEN GINSBURG CO., Inc.

Circuit Court of Appeals, Second Circuit.

Decided November 2, 1931.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for petitioner.

Lloyd Church, of New York City (A. W. Gregg, of Washington, D. C., of counsel), for respondent.

William P. Smith, of Washington, D. C., amicus curiæ.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

The respondent and Mendelson & Sussman Company, Inc., are New York corporations, both having offices in the city of New York. On January 2, 1927, the respondent's stockholders acquired all the capital stock of Mendelson & Sussman Company, Inc., in the proportions in which they owned shares of stock of the respondent, and thereby the corporations became affiliated for the taxable year 1927. In...

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