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U. S. v. ANDERSON, CLAYTON & CO.

No. 26.

350 U.S. 55 (1955)

76 S.Ct. 25

100 L.Ed. 43

UNITED STATES v. ANDERSON, CLAYTON & CO.

Supreme Court of United States.

Decided November 7, 1955.

Attorney(s) appearing for the Case

Assistant Attorney General Holland argued the cause for the United States. With him on the brief were Solicitor General Sobeloff, John F. Davis, Ellis N. Slack, Lee A. Jackson and Harry Baum.

John C. White argued the cause and filed a brief for respondent.

MR. JUSTICE MINTON delivered the opinion of the Court.

Anderson, Clayton & Co., a Delaware corporation, was organized in 1929. Its capital structure consisted of preferred stock and 100,000 shares of common stock, the capital value of which was fixed at one dollar per share. By April 21, 1930, all of the common stock had been issued, in varying amounts, to the corporation's managing officials, in consideration of their...

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