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FAIRFIELD S. S. CORP. v. COMMISSIONER OF INT. REV.

No. 222, Docket 20115.

157 F.2d 321 (1946)

FAIRFIELD S. S. CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

Additional Opinion August 9, 1946.

Writ of Certiorari Denied November 12, 1946.

Attorney(s) appearing for the Case

Frank V. Barns, of New York City (Winthrop O. Cook, of New York City, of counsel), for petitioner.

Harry Baum, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges.

Writ of Certiorari Denied November 12, 1946. See 67 S.Ct. 193.

L. HAND, Circuit Judge.

This is a petition to review an order of the Tax Court, affirming a deficiency assessment against the Fairfield Steamship Company, based upon a gain "realized" upon the sale of a ship in 1940. The Fairfield Company was a corporation, all of whose shares were owned by another corporation, the Atlantic Coast Shipping Company, and the validity of the assessment turns upon which...

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