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ROEBLING v. COMMISSIONER

Docket No. 110592.

2 T.C.M. 392 (1943)

Ferdinand W. Roebling, III, v. Commissioner.

United States Tax Court.

Entered June 30, 1943.

Attorney(s) appearing for the Case

Floyd F. Toomey, Esq., and Ferdinand Tannenbaum, Esq., for the petitioner. Robert S. Garnett, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of a deficiency in income tax in the year 1938 in the amount of $14,114.72.

The primary issues are whether the transaction in question constituted a reorganization within the meaning of Revenue Act of 1938, section 112 (g) (1) (A), and whether gain to petitioner on the exchange of stock for bonds should be recognized (Revenue Act of 1938, section...

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