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COMMISSIONER v. LANE-WELLS CO.

No. 115.

321 U.S. 219 (1944)

COMMISSIONER OF INTERNAL REVENUE v. LANE-WELLS CO. ET AL.

Supreme Court of United States.

Decided February 14, 1944.

Attorney(s) appearing for the Case

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Alvin J. Rockwell, and Mrs. Muriel S. Paul were on the brief, for petitioner.

Mr. Raphael Dechter for respondents.

MR. JUSTICE JACKSON delivered the opinion of the Court.

The Lane-Wells Company is a transferee and successor of the taxpayer Technicraft Engineering Corporation and as such is liable for its taxes. The Commissioner, the Board of Tax Appeals,1 and the Circuit Court of Appeals2 have held that Technicraft was a personal holding company in 1934, 1935, and 1936, and that...

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