ELMORE MILLING CO. v. HELVERING

No. 6021.

70 F.2d 736 (1934)

ELMORE MILLING CO. v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided March 12, 1934.


Attorney(s) appearing for the Case

William Cogger and William A. Neacey, both of Washington, D. C., for petitioner.

Sewall Key, J. Louis Monarch, E. B. Prettyman, L. W. Creason, and S. S. Faulkner, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


PER CURIAM.

Petitioner is a corporation organized January 1, 1926, under the laws of New York. It is engaged in the milling business, and on the date mentioned it succeeded to a partnership business which had existed from 1910 and which at the time of the sale and transfer of assets from it to the corporation was composed of E. W. Elmore, his wife, Florence G. Elmore, and their son, Earl P. Elmore. In December, 1925, the partnership made an offer in writing to petitioner...

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