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COMMISSIONER OF INTERNAL REVENUE v. ROCKWOOD

No. 5545.

82 F.2d 359 (1936)

COMMISSIONER OF INTERNAL REVENUE v. ROCKWOOD.

Circuit Court of Appeals, Seventh Circuit.

March 2, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and Joseph M. Jones, Sp. Assts. to the Atty. Gen., and H. P. Locke, of Washington, D. C., for petitioner.

Jacob S. White, of Indianapolis, Ind., for respondent.

Before EVANS and SPARKS, Circuit Judges, and LINDLEY, District Judge.

LINDLEY, District Judge.

The Commissioner of Internal Revenue assessed against respondent additional income taxes for the year 1930, in the amount of $3,112.60. The Board of Tax Appeals held the assessment improper. This petition for review followed.

The respondent and another owned the capital stock of one corporation, and two other individuals, that of another. On August 17, 1927, these two corporations reorganized and delivered to their successor, General...

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