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CHAPMAN v. C. I. R.

No. 79-1336.

618 F.2d 856 (1980)

Eldon S. CHAPMAN et al., Petitioners, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellant.

United States Court of Appeals, First Circuit.

Decided March 31, 1980.

Attorney(s) appearing for the Case

Ernest J. Brown, Atty., Dept. of Justice, Washington, D.C., with whom M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews, Atty., Dept. of Justice, Washington, D.C., were on brief, for respondent, appellant.

John H. Schafer, Washington, D.C., with whom Newman T. Halvorson, Jr., Charles Lister, Covington & Burling, Washington, D.C., James S. Eustice, Stephen D. Gardner, Kronish, Lieb, Shainswit, Weiner & Hellman, Robert A. Kagan and Edwin A. Kilburn, New York City, were on brief, for petitioners, appellees.

Before COFFIN, Chief Judge, CAMPBELL and BOWNES, Circuit Judges.

LEVIN H. CAMPBELL, Circuit Judge.

This appeal by the Internal Revenue Service from a decision of the Tax Court calls for the construction of certain corporate reorganization provisions of the Internal Revenue Code, 26 U.S.C. §§ 354(a)(1) and 368(a)(1).1 We must decide whether the requirement of Section 368(a)(1)(B) that the acquisition of stock in one corporation by another be solely...

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