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HELVERING v. JOHNSON

No. 11407.

104 F.2d 140 (1939)

HELVERING, Com'r of Internal Revenue, v. JOHNSON.

Circuit Court of Appeals, Eighth Circuit.

June 1, 1939.

Attorney(s) appearing for the Case

F. E. Youngman, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Stanley S. Waite, of St. Louis, Mo. (Lowenhaupt, Waite & Stolar, of St. Louis, Mo., on the brief), for respondent.

Before SANBORN and THOMAS, Circuit Judges, and SULLIVAN, District Judge.

SANBORN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals (37 B.T.A. 155) holding that there was no deficiency in income taxes of the respondent for the year 1932.

The question submitted to the Board was whether in 1932 the respondent made an actual bona fide sale of 10,000 shares of the capital stock of the International Shoe Company, which had cost him $620,000, to the Eleanor Investment Company, a Missouri corporation,...

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