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BODELL v. COMMISSIONER OF INTERNAL REVENUE

No. 4105.

154 F.2d 407 (1946)

BODELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

March 15, 1946.

Attorney(s) appearing for the Case

Richard F. Canning, of Providence, R. I. (Ira Lloyd Letts and Andrew P. Quinn, both of Providence, R. I., of counsel), for petitioner for review.

Helen Goodner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

This case comes before us on a petition for review of a decision by the Tax Court which determined a deficiency of $13,207.72 in the income tax payment of the taxpayer for the year 1939.

On May 11, 1937, pursuant to a plan previously approved, certain stockholders of Investors Corporation, hereinafter referred to as "Investors," exchanged their holdings for stock in Investors Trust Company, hereinafter referred to as "Trust." During...

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