BANNER MACH. CO. v. ROUTZAHN

No. 7526.

107 F.2d 147 (1939)

BANNER MACH. CO. v. ROUTZAHN, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

November 9, 1939.


Attorney(s) appearing for the Case

John W. Ford, of Youngstown, Ohio (Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, on the brief), for appellant.

Alexander Tucker, of Washington, D. C. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and E. E. Angevine, Sp. Assts. to Atty. Gen., on the brief), for appellee.

Before HICKS, ALLEN, and ARANT, Circuit Judges.


ALLEN, Circuit Judge.

Appeal from a judgment dismissing appellant's petition for refund of income taxes paid for the period from January 1, 1928, to July 12, 1928. Jury trial was waived, and the facts are stipulated. The sole question is whether disposition of appellant's assets and business on July 12, 1928, was made pursuant to a plan of reorganization, merger, or consolidation, to which appellant was a party, as contended by appellant, or whether, as urged by appellee...

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