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HELVERING v. KAUFMANN

Nos. 5044-5047.

136 F.2d 356 (1943)

HELVERING, Commissioner of Internal Revenue, v. KAUFMANN. SAME v. GOLDNAMER (two cases). SAME v. KAUFMANN et al.

Circuit Court of Appeals, Fourth Circuit.

May 28, 1943.

Attorney(s) appearing for the Case

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

Howe P. Cochran, of Washington, D. C. (Margaret F. Luers, of Washington, D. C., on the brief), for respondent.

Before PARKER, SOPER, and NORTHCOTT, Circuit Judges.

SOPER, Circuit Judge.

The E. M. Rosenthal Jewelry Company, a corporation of the District of Columbia, made a distribution of stock to its stockholders, the taxpayers in these consolidated cases, in a transaction which originated in 1933 and included the delivery of the stock certificates in 1934. The distribution took place in pursuance of a plan of corporate reorganization, and if it was effected in 1933 as the Board of Tax Appeals held, 46 B.T.A. 924, it came within...

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