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E. R. SQUIBB & SONS v. HELVERING

No. 233.

102 F.2d 681 (1939)

E. R. SQUIBB & SONS v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 27, 1939.

Attorney(s) appearing for the Case

Cravath, deGersdorff, Swaine & Wood, of New York City (William D. Whitney, of New York City, of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

Upon the former disposition of this cause the court held that the taxpayer was not liable for a deficiency in 1932 income taxes based upon the excess of the price received for "treasury shares" reissued in that year over the sum paid to acquire them. This ruling resulted in expunging the deficiency redetermined by the Board; it was grounded upon the principle that Article 66 of Regulations 771 and the corresponding article...

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