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MEAD v. COMMISSIONER OF INTERNAL REVENUE

No. 10407.

131 F.2d 323 (1942)

MEAD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 7, 1942.

Attorney(s) appearing for the Case

Fred S. Ball, Jr., of Montgomery, Ala., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit judges.

HOLMES, Circuit Judge.

Prior to December, 1936, A. M. Mead owned all of the capital stock of Mead & Charles, Incorporated, except qualifying shares owned by Mead's wife and T. T. Charles. As of December 31, 1936, Mead purchased Charles' interest and dissolved the corporation, at the same time conveying by gift to Mrs. Mead sufficient assets of the business to make her an equal owner with him. It is claimed that the business was continued as a partnership. The...

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