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CONGRESS CIGAR CO., INC. v. HERING

No. 4740.

61 F.2d 186 (1932)

CONGRESS CIGAR CO., Inc., v. HERING.

Circuit Court of Appeals, Third Circuit.

September 2, 1932.

Attorney(s) appearing for the Case

Henry L. Schimpf, Jr., of Philadelphia, Pa., Ivan Culbertson, of Wilmington, Del., and Carr & Krauss, of Philadelphia, Pa., for appellant.

Leonard E. Wales, U. S. Atty., of Wilmington, Del. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Lester L. Gibson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

For several years prior to 1925 the Congress Cigar Company, a Pennsylvania corporation (hereafter styled Pennsylvania), operated several cigar factories, one of which was located in Delaware.

On January 14, 1926, the Congress Cigar Company, Inc. (hereafter called Delaware), was incorporated by the state of Delaware. This was done by virtue of an arrangement made by Samuel and Jacob Paley, who owned twelve of the fourteen thousand...

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