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CHARLES DREIFUS CO. v. UNITED STATES

March 16, 1956

CHARLES DREIFUS COMPANY, a corporation
v.
UNITED STATES of America. Walter S. GATES and Pauline Gates, his wife v. UNITED STATES of America. Hiram WINTERNITZ, Jr. v. UNITED STATES of America



The opinion of the court was delivered by: GANEY

The claimed gains and loss arose from the transfer of stock of the Dreifus Steel Corporation. In each instance the corporate taxpayer was on the conveying or receiving end of the transfers. From the averments of the complaints, answers, stipulation, depositions and affidavits, the facts are taken to be as follows: 1. The Charles Dreifus Company ('Company') was organized in 1936 and thereafter engaged in the business of buying and selling scrap metals. The outstanding stock, consisting of 1,000 shares, in the Company was owned as follows: Hiram Winternitz, Jr. 167 Mrs. Hiram Winternitz, Jr. 500 Walter S. Gates 83 Mrs. Walter S. Gates 250

19560316

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