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HORNER v. COMMISSIONER OF INTERNAL REVENUE

No. 5305.

72 F.2d 407 (1934)

HORNER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

July 26, 1934.

Attorney(s) appearing for the Case

Thomas D. McCloskey, Fred C. Houston, Kinnear, McCloskey & Best, and Arthur W. Henderson, of Pittsburgh, Pa., for petitioner

Frank J. Wideman, Asst. Atty. Gen., J. Louis Monarch, S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The petitioner owned stock of the American Rolling Mill Company. On January 10, 1928, the company issued rights to subscribe to additional stock on the basis of one share of new stock for each six shares of old stock at $75 a share. These rights expired on February 10, 1928. In January, 1928, the petitioner subscribed to 1,550, shares and, prior to their delivery, he...

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