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REGGIO v. UNITED STATES

No. 49368.

151 F.Supp. 740 (1957)

Temple E. REGGIO v. The UNITED STATES.

United States Court of Claims.

June 5, 1957.

Attorney(s) appearing for the Case

John Lewis Kelly, Washington, D. C., for plaintiff. Frank J. Maguire, Albrecht, Maguire, Heffern & Gregg, Buffalo, N. Y., and H. Burlin Texier, Washington, D. C., were on the briefs.

H. S. Fessenden, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

WHITAKER, Judge.

This is a suit for refund of income taxes for the year 1944.

Plaintiff was a stockholder in S. C. Parker and Company, Inc., which in October 1944 was liquidated and its assets distributed to its stockholders, including plaintiff. The transaction comes within the provisions of section 112(b) (7) of the Internal Revenue Code of 1939, as added by the Act of 1943, 58 Stat. 21, 26 U.S.C.A. § 112(b) (7) so that plaintiff, for tax purposes,...

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