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NATIONAL GROCERY CO. v. COMMISSIONER OF INTERNAL REV.

No. 9276.

111 F.2d 328 (1940)

NATIONAL GROCERY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 12, 1940.

Attorney(s) appearing for the Case

H. B. Jones, of Seattle, Wash., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Louise Foster, and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

HEALY, Circuit Judge.

The case is here on petition to review a decision of the Board of Tax Appeals.

The sole question presented is one of fact — whether the liquidation of a subsidiary of appellant occurred in 1933, as appellant contends, or in 1934 as determined by the Commissioner and as found by the Board. If the subsidiary was liquidated in the former year the gain realized therefrom is not taxable, § 141 of the Revenue Act of 1932 (47 Stat...

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