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U. S. INDUSTRIAL CHEMICALS v. JOHNSON

No. 177, Docket 21576.

181 F.2d 413 (1950)

U. S. INDUSTRIAL CHEMICALS, Inc. v. JOHNSON.

United States Court of Appeals Second Circuit.

Decided April 6, 1950.

Attorney(s) appearing for the Case

Shearman & Sterling & Wright, New York City, Charles Goodwin, Brooklyn, N. Y., argued for appellant.

Irving H. Saypol, U. S. Atty., New York City, James A. Devlin, New York City, argued for appellee.

Before L. HAND, Chief Judge, and GOODRICH and FRANK, Circuit Judges.

GOODRICH, Circuit Judge.

This appeal involves the applicability of the federal stock transfer tax imposed by Section 1802(b) of the Internal Revenue Code, 26 U.S.C.A. § 1802(b), to the merger of a parent corporation into its subsidiary. The taxpayer appeals from an adverse decision of the District Court, S.D.N.Y.1949, 85 F.Supp. 639.

These are the facts: U. S. Industrial Alcohol Co., a West Virginia corporation, owned...

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