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CENTRAL TABLET MFG. CO. v. UNITED STATES

No. 73-593.

417 U.S. 673 (1974)

CENTRAL TABLET MANUFACTURING CO. v. UNITED STATES.

Supreme Court of United States.

Decided June 19, 1974.

Attorney(s) appearing for the Case

Larry H. Snyder argued the cause and filed briefs for petitioner.

Stuart A. Smith argued the cause for the United States. With him on the brief were Solicitor General Bork, Assistant Attorney General Crampton, and David English Carmack.

MR. JUSTICE BLACKMUN delivered the opinion of the Court.

Section 337 (a) of the Internal Revenue Code of 1954, 26 U. S. C. § 337 (a),1 provides, with stated exceptions, for the nonrecognition of gain or loss from a corporation's "sale or exchange" of property that takes place during the 12-month period following the corporation's adoption of a plan of complete liquidation that is effectuated within that period. The issue in this case...

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