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COMMISSIONER OF INTERNAL REVENUE v. SEGALL

Nos. 8197, 8198.

114 F.2d 706 (1940)

COMMISSIONER OF INTERNAL REVENUE v. SEGALL. SAME v. TANT.

Circuit Court of Appeals, Sixth Circuit.

September 16, 1940.

Attorney(s) appearing for the Case

Maurice J. Mahoney, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Don M. Harlan, of Detroit, Mich., for respondents.

Before ALLEN, HAMILTON, and ARANT, Circuit Judges.

ARANT, Circuit Judge.

The Commissioner of Internal Revenue asserted deficiencies in respondents' taxes for the year 1932, on the theory that certain transactions that eventuated in the dissolution of the Silent Automatic Company constituted a sale of its assets to the Timken-Detroit Company, and that respondents are liable as transferees for taxes upon that part of the profit distributed to them as stockholders. The Board of Tax Appeals held, in accordance with respondents...

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