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SHREVEPORT PRODUCING & REFINING CO. INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 7285.

71 F.2d 972 (1934)

SHREVEPORT PRODUCING & REFINING CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied July 23, 1934.

Attorney(s) appearing for the Case

S. L. Herold, of Shreveport, La., for petitioner.

S. E. Blackham and Sewall Key, Sp. Assts. to Atty. Gen., Frank J. Wideman, Asst. Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and John D. Kiley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

BRYAN, Circuit Judge.

On May 31, 1928, the petitioner, a Louisiana corporation, was incorporated and took over all the assets and business of a Delaware corporation of the same name, and the latter was thereupon dissolved. The stock of the old corporation was exchanged for stock of the new share for share. The details of the transfer and of the action taken by the two corporations are stated in Shreveport-El Dorado Pipe Line Co. v. McGrawl (C. C. A.)

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