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LOUISVILLE PROPERTY CO. v. COM'R OF INTERNAL REVENUE

Nos. 9527, 9616.

140 F.2d 547 (1944)

LOUISVILLE PROPERTY CO. v. COMMISSIONER OF INTERNAL REVENUE. NATIONAL BANK OF MIDDLESBORO et al. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

February 7, 1944.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C. (H. L. Bryant and W. T. Davis, both of Pineville, Ky., and F. R. Whalen, of Middlesboro, Ky., on the brief), for petitioner and appellant.

Louise Foster, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, Norman S. Altman, Helen R. Carloss, and Louise Foster, all of Washington, D. C., John T. Metcalf and Ben L. Kessinger, both of Lexington, Ky., on the brief), for Commissioner of Internal Revenue and United States.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

SIMONS, Circuit Judge.

The petition for review and the appeal involve the same question in a controversy between substantially the same parties. They were argued together, and may be disposed of in a single opinion. The issue is whether the assignee of corporate property, engaged in its orderly liquidation, is required, under the provisions of § 52 of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int.Rev.Code, § 52, to make a corporate income tax return...

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