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AMERICAN CIGAR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 127.

66 F.2d 425 (1933)

AMERICAN CIGAR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 25, 1933.

Attorney(s) appearing for the Case

Robert H. Montgomery, of Washington, D. C. (Thomas G. Haight, of Jersey City, N. J., J. Marvin Haynes, of Washington, D. C., and James O. Wynn, Jr., of New York City, of counsel), for petitioner.

Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John D. Foley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the respondent.

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

AUGUSTUS N. HAND, Circuit Judge.

The petitioner was incorporated under the laws of New Jersey in 1901. Soon after its incorporation, it acquired the stock of several Cuban tobacco companies, including all the stock of a corporation known as H. de Cabanas y Carbajal. In 1902 the petitioner and others formed a new corporation in New Jersey called the Havana Tobacco Company. The petitioner then transferred to the Havana Company...

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