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MOORE v. COMMISSIONER OF INTERNAL REVENUE

No. 14106.

202 F.2d 45 (1953)

MOORE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

February 18, 1953.

Attorney(s) appearing for the Case

Wm. Bernard Clinton, Dallas, Tex., for petitioner.

Louise Foster, Robert N. Anderson, Special Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Charles W. Davis, Chief Counsel, Bur. Int. Rev., and Wm. D. Crampton, Spl. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and STRUM and RIVES, Circuit Judges.

HUTCHESON, Chief Judge.

Complaining of the decisions1 of the tax court disallowing,2 under Sec. 24(b) (1) (B), I.R.C., 26 U.S.C.A. § 24(b) (1) (B), claimed losses on an exchange of properties with a corporation of which they became sole stockholders simultaneously with consummation of the exchange, and determining deficiencies in income and victory taxes for the...

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