CABOT CORP. v. UNITED STATES

No. 6206.

326 F.2d 753 (1964)

CABOT CORPORATION, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

January 9, 1964.


Attorney(s) appearing for the Case

H. Brian Holland, Boston, Mass., with whom George T. Finnegan and Ropes & Gray, Boston, Mass., were on brief, for appellant.

Stephen B. Wolfberg, Atty. Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys. Dept. of Justice, were on brief, for appellee.

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


PER CURIAM.

The plaintiff-appellant came into existence as the result of a single transaction merging prior corporations. It would fractionate that single transaction into taxable and non-taxable parts in order to minimize the stock issue and transfer taxes imposed by §§ 4301 and 4321 of the Internal Revenue Code of 1954. The fact that the end might have been accomplished by two separate transactions only one of which would subject the plaintiff-appellant...

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