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C. I. R. v. UNITED CONTRACTORS, INC.

No. 9754.

344 F.2d 123 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED CONTRACTORS, INC., Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 29, 1965.

Attorney(s) appearing for the Case

Robert A. Bernstein, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and John B. Jones, Jr., Meyer Rothwacks and Harry Baum, Attys., Dept. of Justice, on brief), for petitioner.

A. Fred Freedman, Washington, D. C. (Henry G. Burke, Baltimore, Md., on brief), for respondent.

Before HAYNSWORTH, Chief Judge, and BOREMAN and J. SPENCER BELL, Circuit Judges.

PER CURIAM.

This appeal by the Commissioner from a decision by the Tax Court1 in favor of the respondent, United Contractors, Inc., raises the question of whether a parent corporation's intercompany profit2 eliminated in a consolidated income tax return for the taxable period ended September 30, 1951, is realized by the parent corporation and taxable to it as ordinary income upon the sale of the stock of the...

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