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TENNESSEE LIFE INSURANCE COMPANY v. PHINNEY

No. 18160.

280 F.2d 38 (1960)

TENNESSEE LIFE INSURANCE COMPANY, Appellant, v. R. L. PHINNEY, District Director of Internal Revenue at Austin, Texas, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied July 15, 1960.

Attorney(s) appearing for the Case

Robert K. Jewett, Houston, Tex. (Baker, Botts, Andrews & Shepherd, Houston, Tex., of counsel), for appellant.

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C., Kenneth Key Hoffman, Asst. U. S. Atty., San Antonio, Tex., Russell B. Wine, U. S. Atty., San Antonio, Tex., Lee A. Jackson, Atty., Dept. of Justice, Wash., D. C., Charles K. Rice, Asst. Atty. Gen., A. F. Prescott, John J. Pajak, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before TUTTLE, CAMERON and JONES, Circuit Judges.

TUTTLE, Circuit Judge.

This appeal tests the correctness of the Internal Revenue Commissioner's denial of a deduction of real estate taxes to one of two wholly owned subsidiaries under the provisions of Section 45 of the Internal Revenue Code of 1939 as Amended, 26 U.S.C.A., Internal Revenue Code of 1939, § 45, when the owner corporation, on January 1st, the date the lien for taxes attached, conveyed the property under a liquidation on January 19th to the second...

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