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HELVERING v. EINHORN

Nos. 87-91.

100 F.2d 418 (1938)

HELVERING, Commissioner of Internal Revenue, v. EINHORN.

Circuit Court of Appeals, Second Circuit.

December 5, 1938.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key and Maurice J. Mahoney, Sp. Asst. Attys. Gen., for petitioner.

Nordlinger, Riegelman & Cooper and Sperry & Yankauer, all of New York City (H. H. Nordlinger, Henry Waldman, and Walter D. Yankauer, all of New York City, of counsel), for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

This appeal involves the same point on which Helvering v. Schoellkopf, 2 Cir., 100 F.2d 415 turned, the opinion in which is handed down herewith. The only question needing added discussion is whether the holding company which was dissolved, in fact transferred any assets to the subsidiary. This the Board found, but the Commissioner denies. The taxpayer urges that the point was not raised below, but this we have no means...

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