COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
NATIONAL BELLAS HESS, Inc., Respondent.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
March 21, 1955.
March 21, 1955.
Attorney(s) appearing for the Case
Harry Marselli, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Special Asst. to the Atty. Gen., with him on the brief), for petitioner.
Philip Zimet, New York City (Herman A. Benjamin, New York City, Lyle M. Allen and Lewis, Rice, Tucker, Allen & Chubb, St. Louis, Mo., with him on the brief), for respondent.
Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.
United States Court of Appeals, Eighth Circuit.
JOHNSEN, Circuit Judge.
The question is whether the Tax Court was warranted in holding, as it did, 20 T.C. 636, that a transfer made of some physical assets and the good will of National Bellas Hess Co., Inc., a New York corporation, to National Bellas Hess, Inc., a Delaware corporation, for 300,000 shares of the latter's capital stock,1 amounted in the situation involved to an exchange of property "in pursuance...
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