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HAWKINSON v. COMMISSIONER OF INTERNAL REVENUE

No. 208, Docket 23846.

235 F.2d 747 (1956)

John L. HAWKINSON and Laura W. Hawkinson, husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 23, 1956.

Attorney(s) appearing for the Case

Karl R. Price, Washington, D. C., Ellsworth C. Alvord, Washington, D. C., John S. Murtha, Hartford, Conn., for petitioners.

Grant W. Wiprud, Attorney, Department of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson and Hilbert P. Zarky, Attorneys, Department of Justice, Washington, D. C., for respondents.

Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.

HINCKS, Circuit Judge.

This is a petition for review of a decision of the Tax Court, 23 T.C. 933, holding taxable as ordinary income, under § 112(c) (2), I.R.C. of 1939, 26 U.S.C.A. § 112(c) (2), an amount of canceled indebtedness owed by taxpayer wife to a corporation, Whitney Chain,1 of which she was a stockholder, and canceled in the process of the consolidation of Whitney Chain with Hanson...

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