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GROMAN v. COMMISSIONER

No. 21.

302 U.S. 82 (1937)

GROMAN v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 8, 1937.

Attorney(s) appearing for the Case

Mr. Egbert Robertson, with whom Mr. James C. Spence was on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key, Joseph M. Jones, and Maurice J. Mahoney were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This case involves the meaning and scope of the phrase "a party to a reorganization" as used in § 112 of the Revenue Act of 1928.1

January 29, 1929, the petitioner, and all other shareholders of Metals Refining Company, an Indiana corporation, hereinafter designated Indiana, entered into a contract with the Glidden Company, an...

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