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C. I. R. v. BERGHASH

Nos. 247, 248, Dockets 29968, 29969.

361 F.2d 257 (1966)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Hyman H. BERGHASH and Rose Berghash, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. DELAVAN-BAILEY DRUG CO., Inc., Respondent.

United States Court of Appeals Second Circuit.

Decided June 1, 1966.

Attorney(s) appearing for the Case

Fred R. Becker, Department of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Department of Justice, Washington, D. C., on the brief), for petitioner.

Robert R. Barrett, Buffalo, N. Y. (Hodgson, Russ, Andrews, Woods & Goodyear, Buffalo, N. Y., on the brief), for respondents.

Before LUMBARD, Chief Judge, and FRIENDLY and ANDERSON, Circuit Judges.

LUMBARD, Chief Judge:

This appeal, taken pursuant to Section 7482 of the Internal Revenue Code of 1954, involves yet another in the Commissioner's series of attempts to deal with the tax avoidance possibilities of reincorporation transactions by asking the courts to close the statutory loophole created by Sections 331 and 337 of the Code.1 The appeal raises two specific questions: whether substantial cash distributions made by a corporation...

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