MEYER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 13957.

200 F.2d 592 (1952)

MEYER'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE. (three cases).

United States Court of Appeals Fifth Circuit.

December 17, 1952.


Attorney(s) appearing for the Case

Forney Johnston and Paul Johnston, Birmingham, Ala., for petitioner.

Robert N. Willan, Attorney, Tax Div., Dept. of Justice, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Maryhelen Wigle, Sp. Asst. to Atty. Gen., Mason B. Leming, Acting Chief Counsel, Bur. Int. Rev., and Charles E. Lowery, Sp. Atty., Washington, D. C., for respondent.

Before BORAH, STRUM and RIVES, Circuit Judges.


RIVES, Circuit Judge.

These consolidated petitions for review involve income taxes for the year 1944, and the controversy arises out of the liquidation in 1944 of Meyer Hotel Interests, Inc. (sometimes referred to as Meyer, Inc.), the surviving corporation in the merger in 1941 of a corporation of the same name with Commonwealth Hotel Finance Corporation (sometimes referred to as Commonwealth).

On and for sometime prior to July 1, 1929, Robert R. Meyer was...

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