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  5. 294 F.2d 876 (1961)
 

FABREEKA PRODUCTS COMPANY v. C. I. R.

Nos. 5787, 5795, 5801.

294 F.2d 876 (1961)

FABREEKA PRODUCTS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Sadie S. FRIEDMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Jack L. SHERMAN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

October 5, 1961.

Attorney(s) appearing for the Case

Kenneth W. Bergen, Boston, Mass., with whom Josiah A. Spaulding, M. Gordon Ehrlich, Boston, Mass., William A. Klein, Washington, D. C., and Bingham, Dana & Gould, Boston, Mass., were on brief, for petitioners in Nos. 5787 and 5801.

Jack H. Calechman, West Haven, Conn., with whom Alford P. Rudnick and Brown, Rudnick, Freed & Gesmer, Boston, Mass., were on brief, for petitioner in No. 5795.

Gilbert E. Andrews, Jr., Atty. Dept. of Justice, Washington, D. C., with whom Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

These three cases illustrate that there is nothing more conducive to disagreement than the matter of interpreting a statute whose apparent meaning would produce in the particular instance a result distasteful to the court. The common question is how far a court should go in analyzing a transaction or series of transactions literally within a statute, in the light of a finding that a taxpayer's sole motivation was tax-avoidance, and interpreting...

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