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J. T. SLOCOMB COMPANY v. C. I. R.

No. 189, Docket 28184.

334 F.2d 269 (1964)

J. T. SLOCOMB COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 30, 1964.

Attorney(s) appearing for the Case

Boris Kostelanetz, New York City (Corcoran, Kostelanetz & Gladstone, New York City, on the brief; Jules Ritholz, Lloyd A. Hale and Jon H. Hammer, New York City, of counsel), for petitioner.

Norman H. Wolfe, Attorney, U. S. Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, attorneys, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and WATERMAN and MARSHALL, Circuit Judges.

MARSHALL, Circuit Judge:

The principal question presented on this petition is whether the Tax Court was justified in finding that the acquisition of the J. T. Slocomb Company by the shareholders of Green Machine Co., Inc. and Turbo Industries, Inc., and the subsequent merger of Green and Turbo into Slocomb was for the "principal purpose * * * [of] evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit or allowance which such person...

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