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WHITNEY CORPORATION v. COMMISSIONER OF INT. REV.

No. 11440.

105 F.2d 438 (1939)

WHITNEY CORPORATION et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

July 20, 1939.

Attorney(s) appearing for the Case

R. L. Mayall, of Duluth, Minn. (D. S. Holmes, of Duluth, Minn., on the brief), for petitioners.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER and THOMAS, Circuit Judges, and WYMAN, District Judge.

THOMAS, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals affirming the determination of a deficiency in the income tax of the petitioners for the year 1930. The assessment was made upon their consolidated return.

The first question is whether the gain realized by petitioner Whitney Brothers Company, through the receipt of stock of the Merritt-Chapman & Scott Corporation in ultimate payment for assets sold...

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