UNION BANKERS INSURANCE COMPANY, Appellant,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
May 22, 1963.
May 22, 1963.
Attorney(s) appearing for the Case
T. Everton Kennerly, Houston, Tex., Harry C. Weeks, Fort Worth, Tex., Edwin I. McKellar, Jr., Houston, Tex., Bracewell, Reynolds & Patterson, Kennerly & Lesher, Houston, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, Donald P. Horwitz, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., H. Barefoot Sanders, U. S. Atty., Joseph McElroy, Jr., Asst. U. S. Atty., Dallas, Tex., for appellee.
Before HUTCHESON, BROWN and WISDOM, Circuit Judges.
United States Court of Appeals Fifth Circuit.
JOHN R. BROWN, Circuit Judge.
The question presented is whether there is a vicarious transfer subject to the stamp tax under § 43211 when the stock issued by the Surviving Corporation as payment for the assets acquired from the Absorbed Company is rateably distributed directly to the stockholders of the Absorbed Company rather than to it for redistribution in liquidation. While the unsuccessful Taxpayer perhaps challenges the entire...
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