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COMMISSIONER OF INTERNAL REVENUE v. GROMAN

No. 5779.

86 F.2d 670 (1936)

COMMISSIONER OF INTERNAL REVENUE v. GROMAN.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 7, 1937.

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for petitioner.

Egbert Robertson and James C. Spence, both of Chicago, Ill. (Robertson, Crowe & Spence, of Chicago, Ill., of counsel), for respondent.

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

EVANS, Circuit Judge.

The Commissioner appeals from a ruling of the Board which held that the stock under consideration, received by respondent, was not taxable to him as gain because received in the course of a reorganization.

The Facts. Respondent was a stockholder in the Metals Refining Company, an Indiana corporation. The Glidden Company is an Ohio corporation. On January 29, 1929, the Glidden Company and all the stockholders of Metals Company entered...

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