Case Name: OSCAR NELSON, PETITIONER, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1947-06-16
Citations: 108 Ct. Cl. 762
Docket Number: No. 45931
Parties: OSCAR NELSON, PETITIONER, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 108
Pages: 762–762

Head Matter:
OSCAR NELSON, PETITIONER, v. THE UNITED STATES
[No. 45931]
[107 C. Cls. 477;
331 U. S. —]

Opinion:
Income tax; recognition of gain or loss; plan of liquidation as "reorganization" under section 203, Act of 1926. Petition dismissed.
Plaintiff's petition for writ of certiorari denied by the Supreme Court June 16, 1947.