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COMMISSIONER OF INTERNAL REVENUE v. HADLEY

No. 161.

75 F.2d 485 (1935)

COMMISSIONER OF INTERNAL REVENUE v. HADLEY.

Circuit Court of Appeals, Second Circuit.

February 4, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Carlton Fox, Sp. Assts. to Atty. Gen., for petitioner.

Arthur W. Rinke, of New York City, for respondent.

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

CHASE, Circuit Judge.

The respondent, in April, 1920, owned all of the stock of Storm King Coal Company. He then bought the assets of that corporation at auction for $135,000. He organized a new corporation at once which was given the name of Storm King Coal Mining Company and transferred to it all of the property he had purchased at auction in exchange for all of its capital stock, 100 shares of $100 per share par value, and its bonds to the face value of $125,000...

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