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WIER LONG LEAF LUMBER CO. v. COMMISSIONER OF INT. REV.

No. 12447.

173 F.2d 549 (1949)

WIER LONG LEAF LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

March 17, 1949.

Attorney(s) appearing for the Case

Harry R. Jones, Milton H. West, Jr., Thomas J. Reilly, J. A. Phillips and J. L. Lockett, all of Houston, Tex., for petitioner.

Theron L. Caudle, Asst.Atty.Gen., Geo. A. Stinson, Ellis N. Slack, A. F. Prescott and Sumner M. Redstone, Sp. Assts. to Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and C. E. Lowery, Sp. Atty., Bureau of Internal Revenue, and Helen Goodner, Sp. Asst. to Atty. Gen., all of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES and LEE, Circuit Judges.

HUTCHESON, Circuit Judge.

Having to do with a claimed deficiency in excess profits tax for the year 1942, and counterclaims to an unused excess profits credit carry-back for 1943 and 1944, this petition brings up for review, on stipulated facts,1 a question of law, of first impression and of prime importance. This question is: "Is a corporation which, pursuant to resolution adopted on Dec. 14, 1942, began liquidation in 1942, and continued...

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