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COMMISSIONER OF INT. REV. v. SOUTHERN BELL TEL. & TEL. CO.

Nos. 7699, 7704.

102 F.2d 397 (1939)

COMMISSIONER OF INTERNAL REVENUE v. SOUTHERN BELL TELEPHONE & TELEGRAPH CO. SAME v. SPRINGATE et al.

Circuit Court of Appeals, Sixth Circuit.

March 7, 1939.

Attorney(s) appearing for the Case

Berryman Green, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Claude M. Houchins, of Washington, D. C., and George R. Hunt, of Lexington, Ky. (Claude M. Houchins, of Washington, D. C., John T. Goree, of Atlanta, Ga., and George R. Hunt, James R. Bush, and Rufus Lisle, all of Lexington, Ky., on the brief), for respondents.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.

HAMILTON, Circuit Judge.

Petitions by the Commissioner of Internal Revenue to review orders of the United States Board of Tax Appeals redetermining and disallowing a transferee tax of $256,623.89 of the respondents, by reason of their being transferees of the Fayette Home Telephone Company, a dissolved Delaware corporation. 34 B.T.A. 540.

The single question for decision is whether under the Revenue Act of 1928, Chap. 852, 45 Stat. 791, the respondents as...

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