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LEWIS v. COMMISSIONER OF INTERNAL REVENUE

No. 4399.

176 F.2d 646 (1949)

LEWIS et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals First Circuit.

August 9, 1949.

Attorney(s) appearing for the Case

James F. Armstrong, Providence, R. I. (Walter F. Gibbons, Providence, R. I., on brief), for petitioners.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., on brief), for respondent.

Before MAGRUDER, Chief Judge, and CLARK (by special assignment) and WOODBURY, Circuit Judges.

MAGRUDER, Chief Judge.

This case is before us for the second time on a petition to review a decision of the Tax Court, reported in 1948, 10 T.C. 1080. Petitioners have sought, by invoking the doctrine of Gregory v. Helvering, 1935, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355, to avoid the tax consequences of a transaction falling within the literal...

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