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RAMON CORPORATION v. COMMISSIONER

Docket No. 9288.

6 T.C.M. 732 (1947)

Ramon Corporation v. Commissioner.

United States Tax Court.

Entered June 26, 1947.

Attorney(s) appearing for the Case

Alexander B. Siegel, Esq., 25 Broad St., New York, N. Y., for the petitioner. Albert H. Monacelli, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $21,210.25 in petitioner's income tax for 1943. The question is whether petitioner realized any gain as a result of the distribution of certain of its assets to its stockholder in exchange for shares of its own stock which were promptly cancelled and retired.

Findings of Fact

Petitioner is a corporation organized under...

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