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ESTATE OF GLASS v. C. I. R.

No. 71-2071.

460 F.2d 321 (1972)

ESTATE of E. Brooks GLASS, Jr., Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 9, 1972.

Attorney(s) appearing for the Case

Paul Johnston, Birmingham, Ala., for petitioners-appellants.

K. Martin Worthy, Chief Counsel, I. R. S., Washington, D. C., Scott P. Crampton, Meyer Rothwacks, Asst. Attys. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Harry Baum, Thomas Stapleton, David E. Carmack, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before THORNBERRY, MORGAN and CLARK, Circuit Judges.

PER CURIAM:

By petition for rehearing, appellants advance a novel argument not previously made either in this court or in the court below. Appellants contend that the final dissolution of United on December 28, 1962, qualifies as a § 332 liquidation even accepting the correctness of this court's previous determination, 453 F.2d 1375, that the transactions of May 28-30, 1962, did not qualify under § 332. It is urged that...

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