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KAUFMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 9854-9858.

175 F.2d 28 (1949)

KAUFMANN v. COMMISSIONER OF INTERNAL REVENUE and four other cases.

United States Court of Appeals Third Circuit.

Decided April 26, 1949.

Attorney(s) appearing for the Case

Edward Goldberg, Pittsburgh, Pa., for appellants.

Hilbert P. Zarky, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General. Ellis N. Slack, Special Assistant to the Attorney General, on the brief), for appellee.

Before MARIS, WALLER and McLAUGHLIN, Circuit Judges.

MARIS, Circuit Judge.

These cases present again the question, much litigated in recent years,1 as to whether a sale of corporate property which is consummated by the stockholders through the liquidation of the corporation and the subsequent conveyance by them of the corporate property to the purchaser is to be regarded as a sale by the corporation for the purposes of federal income tax.

Columbia Holding Corporation, the corporation...

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