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CHEMISCHE FABRIK VON HEYDEN v. TAIT

No. 3407.

64 F.2d 295 (1933)

CHEMISCHE FABRIK VON HEYDEN, AKTIENGESELLSCHAFT et al. v. TAIT, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

April 4, 1933.

Attorney(s) appearing for the Case

Newton K. Fox and Adrian C. Humphreys, both of New York City, for appellants.

Simon E. Sobeloff, U. S. Atty., of Baltimore, Md., and R. P. Hertzog, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (James K. Cullen, Asst. U. S. Atty., of Baltimore, Md., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

This suit was brought to recover income and profits taxes in the sum of $157,158.27 assessed against Chemische Fabrik Von Heyden, a German corporation, and collected by the Collector of Internal Revenue for the year 1919. The corporation owned substantially the entire issue of stock of a New Jersey corporation which was seized by the Alien Property Custodian in 1918 and sold by him for $1,500,000 in 1919 under the provisions of the Trading with...

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