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COCA-COLA CO. v. UNITED STATES

No. 45208.

47 F.Supp. 109 (1942)

COCA-COLA CO. v. UNITED STATES.

Court of Claims.

October 5, 1942.

Attorney(s) appearing for the Case

John E. McClure, of Washington, D. C. (O. H. Chmillon, David W. Richmond, and Miller & Chevalier, all of Washington, D. C., Spalding, Sibley, Troutman & Brock, of Atlanta, Ga., and Maud Ellen White, of Washington, D. C., on the brief), for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

JONES, Judge.

The question is whether a transfer of assets by a foreign subsidiary to a domestic subsidiary of plaintiff in exchange for a stock issue of the domestic subsidiary followed by a dividend of such stock to plaintiff should, in the circumstances of this case, be treated as a taxable dividend to plaintiff or as a transfer of assets through reorganization and hence nontaxable under the provisions of section 112(g) of the Revenue Act of 1928, 45 Stat. 791...

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