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ROSE v. LITTLE INV. CO.

No. 8101.

86 F.2d 50 (1936)

ROSE, Former Collector of Internal Revenue, v. LITTLE INV. CO.

Circuit Court of Appeals, Fifth Circuit.

October 20, 1936.

Attorney(s) appearing for the Case

Helen R. Carloss and J. Louis Monarch, Sp. Assts. to Atty. Gen., and M. Neil Andrews, Asst. U. S. Atty., of Atlanta, Ga., for appellant.

W. A. Sutherland, Elbert P. Tuttle, Joseph B. Brennan, Granger Hansell, and R. W. Crenshaw, all of Atlanta, Ga., for appellee.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

SIBLEY, Circuit Judge.

Little Investment Company owned, in the year 1924, 2,672 shares of stock in another domestic corporation, Kincaid Manufacturing Company. During that year, by a transaction now conceded to be a reorganization within the meaning of the income tax statutes, all the stock of Kincaid Manufacturing Company was, along with all its assets remaining after the declaration of a certain dividend, transferred to another corporation, which was renamed Georgia...

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