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SNIVELY v. COMMISSIONER OF INTERNAL REVENUE

No. 14927.

219 F.2d 266 (1955)

H. B. SNIVELY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

February 11, 1955.

Attorney(s) appearing for the Case

William R. Frazier, James P. Hill, Jacksonville, Fla., Harry E. King, Winter Haven, Fla., Hill & Frazier, Jacksonville, Fla., for petitioner.

Meyer Rothwacke, Ellis N. Slack, Lee A. Jackson, Karl Schmeidler, Sp. Assts. to Atty. Gen., D. of J., Washington, D. C., H. Brian Holland, Asst. Atty. Gen., D. of J., Daniel A. Taylor, Chief Counsel, Int. Rev. Serv., Charles E. Lowery, Sp. Atty., Int. Rev. Serv., Washington, D. C., for respondent.

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

TUTTLE, Circuit Judge.

The question here for decision is whether the Tax Court erred in holding that citrus fruit harvested from a grove owned by a corporation which it had been determined should be liquidated, and with respect to which a petition to the appropriate state court for dissolution had been filed, but which remained in existence for several months following the sale resulted in income to the corporation or to the sole stockholder who had directed that...

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