UNITED STATES v. MARETT

No. 20322.

325 F.2d 28 (1963)

UNITED STATES of America, Appellant, v. W. W. MARETT and Ruth Marett et al., Appellees.

United States Court of Appeals Fifth Circuit.

November 7, 1963.


Attorney(s) appearing for the Case

Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Harry Baum, Edward S. Smith, Attys., Dept. of Justice, Washington, D. C., for appellant.

Francis Shackleford, James E. Thomas, Arnold C. Moore, Alston, Miller & Gaines, Atlanta, Ga., for appellees.

Before TUTTLE, Chief Judge, and BROWN and BELL, Circuit Judges.


TUTTLE, Chief Judge.

The United States appeals from a judgment in favor of the taxpayer for a refund of taxes illegally collected. The facts having all been stipulated, and thus not being in dispute, the sole question is whether the "spin off" of part of the activities previously carried on by Famous Foods, Inc. by the organization of a new corporation, Sunny South, and the distribution of the stock of Sunny South by Famous Foods to its stockholders was tax free within...

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