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COMMISSIONER OF INTERNAL REVENUE v. TYNG

Nos. 17-19.

106 F.2d 55 (1939)

COMMISSIONER OF INTERNAL REVENUE v. TYNG. SAME v. BUCHSBAUM.

Circuit Court of Appeals, Second Circuit.

August 3, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., for petitioner and cross-respondent Commissioner of Internal Revenue.

Wayne Johnson, of New York City, for respondent and cross-petitioner Lucien Tyng.

J. R. Sherrod, of Washington, D. C., and C. E. Paxson, of New York City (Miller & Chevalier and Robert M. Weston, all of New York City, of counsel), for respondent and cross-petitioner William Buchsbaum.

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

AUGUSTUS N. HAND, Circuit Judge.

Both the Commissioner of Internal Revenue and the taxpayers Tyng and Buchsbaum appeal from orders of the Board of Tax Appeals redetermining the income of the taxpayers for 1929.

Two questions are involved in the appeals. The first is whether the transaction about to be described was a "reorganization" within Section 112 (i) (1) of the Revenue Act of 1928, 26 U.S.C.A. § 112 note...

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