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COMMISSIONER OF INTERNAL REVENUE v. KAUFMANN

No. 8198.

137 F.2d 524 (1943)

COMMISSIONER OF INTERNAL REVENUE v. KAUFMANN et al.

Circuit Court of Appeals, Third Circuit.

Decided July 30, 1943.

Attorney(s) appearing for the Case

Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark Jr., Asst. Atty. Gen., and Sewall Key, and J. Louis Monarch, Sp. Assts. to 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 MARIS, JONES, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

E. M. Rosenthal Jewelry Co., a corporation of the District of Columbia, owned in 1933 a majority of the shares of numerous corporations operating retail jewelry stores. For business reasons it was deemed expedient for Rosenthal to divest itself of the ownership of those shares. In 1933 a plan was devised which it was thought would accomplish this without the incurring of any income tax liability.

In 1933 the shareholders of Rosenthal...

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