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C.I.R. v. SOLOW

No. 375, Docket 28603.

333 F.2d 76 (1964)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ralph J. SOLOW and Celia O. Solow, Respondents.

United States Court of Appeals Second Circuit.

Decided June 9, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Fred R. Becker, Attys., Dept. of Justice, for petitioner.

Mason G. Kassel, New York City, for respondents.

Before WATERMAN, FRIENDLY and HAYS, Circuit Judges.

WATERMAN, Circuit Judge:

The question raised by this petition is whether profits realized in 1950 from the sale of certain corporate stock should be taxed at capital gains rates, or whether Section 117(m) of the Internal Revenue Code of 1939, as amended by Section 212 of the Revenue Act of 1950, 64 Stat. 906,1 in force at the time of the relevant sale and which prescribes special tax treatment for income realized through the use of the...

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