CENTRAL TABLET MANUFACTURING COMPANY, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
Argued December 5, 1972.
Decided July 12, 1973.
Attorney(s) appearing for the Case
David English Carmack, Atty., Tax Div., Dept. of Justice, for defendant-appellant ; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William A. Friedlander, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief; William W. Milligan, U. S. Atty., of counsel.
Larry H. Snyder, Chamblin, Snyder & Casey, Columbus, Ohio, for plaintiff-appellee.
Before McCREE and KENT, Circuit Judges, and McALLISTER, Senior Circuit Judge.
United States Court of Appeals, Sixth Circuit.
McCREE, Circuit Judge.
Section 3371 of the Internal Revenue Code of 1954, as amended, has been judicially interpreted to provide for nonrecognition of a capital gain realized by a corporate taxpayer upon receipt of fire insurance proceeds paid after the destruction of property, if both the fire and payment occur within a 12-month period after the adoption of a plan of complete liquidation. This appeal requires us to determine whether the...
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