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BRAUNSTEIN v. COMMISSIONER

No. 476.

374 U.S. 65 (1963)

BRAUNSTEIN ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 10, 1963.

Attorney(s) appearing for the Case

Louis Eisenstein argued the cause for petitioners. With him on the briefs were Thurman Arnoid and Julius M. Greisman.

Wayne G. Barnett argued the cause for respondent. With him on the brief were Solicitor General Cox, Acting Assistant Attorney General Jones, Harry Baum and Gilbert E. Andrews.

MR. JUSTICE HARLAN delivered the opinion of the Court.

This case involves the applicability of the "collapsible corporation" provisions of the federal income tax laws which, during the period relevant here, were set forth in § 117 (m) of the Internal Revenue Code of 1939.1 These provisions require that under certain circumstances, gain from the sale of stock which would otherwise be considered...

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