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BAZLEY v. COMMISSIONER

No. 287.

331 U.S. 737 (1947)

BAZLEY v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 16, 1947.

Attorney(s) appearing for the Case

Sydney A. Gutkin argued the cause and filed a brief for petitioner in No. 209.

Henry S. Drinker argued the cause for petitioner in No. 287. With him on the brief were Frederick E.S. Morrison and Calvin H. Rankin.

J. Louis Monarch argued the cause for respondent. With him on the brief were Acting Solicitor General Washington, Sewall Key, Arnold Raum and L.W. Post.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

The proper construction of provisions of the Internal Revenue Code relating to corporate reorganizations is involved in both these cases. Their importance to the Treasury as well as to corporate enterprise led us to grant certiorari, 329 U.S. 695, 329 U.S. 701. While there are differences in detail to which we shall refer, the two cases may be disposed of in one opinion.

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