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ROBINETTE v. COMMISSIONER OF INTERNAL REVENUE

No. 10908.

148 F.2d 513 (1945)

ROBINETTE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 19, 1945.

Attorney(s) appearing for the Case

Jesse H. Steinhart, John J. Goldberg, and Richard Jennings, all of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, Leonard Sarner, and Muriel S. Paul, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, MATHEWS, and BONE, Circuit Judges.

BONE, Circuit Judge.

This case presents a question framed by the Commissioner of Internal Revenue as follows:

"A parent corporation, within the scope of Section 112(b) (6) of the Revenue Act of 1936 completely liquidated a wholly owned subsidiary having earnings or profits accumulated after February 28, 1913. In 1939 the parent made a distribution to its shareholders. Was the distribution made from the parent's earnings or profits under Section 115(a) and...

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