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BEECH v. COMMISSIONER OF INTERNAL REVENUE

No. 5712.

82 F.2d 42 (1936)

BEECH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

January 30, 1936.

Attorney(s) appearing for the Case

Thomas Watson, of Pittsburgh, Pa., for petitioner.

Harry Marselli, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON and THOMPSON, Circuit Judges, and KIRKPATRICK, District Judge.

KIRKPATRICK, District Judge.

The question presented by this petition for review of the decision of the Board of Tax Appeals is whether gain arising from an exchange of stock was taxable.

The exemption claimed is under section 112 (b) (3), Revenue Act 1928 (26 U.S.C.A. § 112 and note), which is as follows: "(3) Stock for stock on reorganization. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are...

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