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WESTERN INDUSTRIES CO. v. HELVERING

No. 6360.

82 F.2d 461 (1936)

WESTERN INDUSTRIES CO. v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided January 20, 1936.

Attorney(s) appearing for the Case

W. W. Spalding, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Robert H. Jackson, Bruce A. Low, and J. Louis Monarch, all of Washington, D. C., for respondent.

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

GRONER, Associate Justice.

The question raised by this petition for review is whether the transfer in 1926 of assets by petitioner corporation to another corporation, in consideration of cash, notes, preferred and common stock, is a nontaxable transaction under the provisions of section 203 of the Revenue Act of 1926.

Petitioner was organized under the laws of California in 1917 for the manufacture of alcohol and by...

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