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TURNBOW V. COMMISSIONER, 368 U. S. 337 (1961)

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U.S. Supreme Court

Turnbow v. Commissioner, 368 U.S. 337 (1961)

Turnbow v. Commissioner of Internal Revenue

No. 60

Argued November 15-16, 1961

Decided December 18, 1961

368 U.S. 337

Syllabus

In the absence of a "reorganization," as that term is defined in § 112(g)(1)(B) and used in §112(b)(3) of the Internal Revenue Code of 1939, the gain on an exchange of stock for stock plus cash is to be recognized in full. The taxpayer is not entitled under § 112(c)(1) to have it recognized only to the extent of the cash. Pp. 368 U. S. 337-344.

286 F.2d 669 affirmed.





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