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VANDENBERGE v. COMMISSIONER OF INTERNAL REVENUE

No. 11075.

147 F.2d 167 (1945)

VANDENBERGE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 12, 1945.

Attorney(s) appearing for the Case

J. V. Vandenberge, Jr., of Victoria, Tex., for petitioners.

Harold C. Wilkenfeld, Sewall Key, Helen R. Carloss, and Eugene E. Beyer, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and B. D. Daniels, Sp. Atty., Bur. of Int. Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

HOLMES, Circuit Judge.

This case, involving income and excess profits taxes for the years 1938 and 1939, presents two questions arising from the sale of improved real estate owned by the Texas Auto Company and the subsequent liquidation of the company by the transfer of its assets to its shareholders: (1) What was the unadjusted basis of the property for determining gain or loss under Section 113 (a) of the Revenue Act of 1938, 26 U.S.

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