NASHVILLE WAREHOUSE & EL. CORP. v. COM'R OF INT. REV.

No. 7870.

105 F.2d 883 (1939)

NASHVILLE WAREHOUSE & ELEVATOR CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 28, 1939.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C. (Llewellyn A. Luce, of Washington, D. C., on the brief), for petitioner.

John J. Pringle, Jr., Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before ALLEN, HAMILTON, and ARANT, Circuit Judges.


ALLEN, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals determining deficiency in petitioner's income tax for the fiscal year ended June 30, 1931, in the amount of $7,143.10. The Commissioner had determined a deficiency of $11,978.92, but certain items were adjusted and corrected in the proceedings before the Board, and the only question in controversy here concerns the gain determined to have arisen from a reorganization...

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