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HELVERING v. NEW PRESIDENT CORPORATION

No. 11936.

122 F.2d 92 (1941)

HELVERING, Commissioner of Internal Revenue, v. NEW PRESIDENT CORPORATION et al.

Circuit Court of Appeals, Eighth Circuit.

July 14, 1941.

Attorney(s) appearing for the Case

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

George E. H. Goodner, of Washington, D. C. (Helen Goodner, of Washington, D. C., of counsel), for respondents.

Before GARDNER and JOHNSEN, Circuit Judges, and COLLET, District Judge.

COLLET, District Judge.

Two questions are presented for determination on this appeal from the Board of Tax Appeals.

First: Did the transactions involved herein constitute a corporate reorganization within the meaning of that term as applied to corporations under the Revenue Act,1 with the result that the value of the property acquired by the successor corporation in the reorganization is to be considered at the value applied to...

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