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COMMISSIONER OF INTERNAL REVENUE v. HUNTZINGER

Nos. 2646, 2647.

137 F.2d 128 (1943)

COMMISSIONER OF INTERNAL REVENUE v. HUNTZINGER. SAME v. THATCHER.

Circuit Court of Appeals, Tenth Circuit.

July 17, 1943.

Attorney(s) appearing for the Case

Warren F. Wattles, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and F. E. Youngman, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Egbert Robertson, of Chicago, Ill., and Richard F. Barrett, of New York City, for respondents.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

The question presented in these cases is whether loss sustained by the respondent taxpayers in the exchange of the stock of American-LaFrance and Foamite Corporation1 for stock and warrants in American-LaFrance and Foamite Corporation, Inc.,2 should be recognized for tax purposes under Section 112 of the Revenue Act of 19363 and allowed as a deduction from...

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