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HELVERING v. BASHFORD

No. 33.

302 U.S. 454 (1938)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BASHFORD.

Supreme Court of United States.

Reargued December 15, 1937.

Decided January 3, 1938.

Attorney(s) appearing for the Case

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

Mr. Walter G. Moyle, with whom Messrs. Charles C. Gammons and Ernest L. Wilkinson were on the brief, for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

Whether Bashford is liable for a deficiency in the income taxes assessed for the year 1930 depends upon whether Atlas Powder Company was, as defined by § 112 (i) (2) of the Revenue Act of 1928, 45 Stat. 818, "a party to the reorganization" of the Peerless Explosives Company.

Atlas Powder Company desired to eliminate the competition of three concerns — Peerless Explosives Company, Union Explosives...

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