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ROEBLING v. COMMISSIONER OF INTERNAL REVENUE

No. 8519.

143 F.2d 810 (1944)

ROEBLING v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided July 1, 1944.

Attorney(s) appearing for the Case

Floyd F. Toomey, of Washington, D. C. (Ellsworth C. Alvord of Washington, D. C., and Ferdinand Tannenbaum, of New York City, New York, on the brief), for petitioner.

Ray A. Brown, 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 respondent.

Before JONES and McLAUGHLIN, Circuit Judges, and KALODNER, District Judge.

KALODNER, District Judge.

This appeal presents three questions: (1) Whether the transaction hereafter stated between a lessor corporation and a lessee corporation constitued a "statutory merger", within the meaning of Sec. 112(g) (1) (A) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 112(g) (1) (A);1 (2) whether the doctrine of "continuity of interest" as enunciated in LeTulle v. Scofield, 308 U.S. 415

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