United States Court of Claims February 3, 1936, No. K-460 (Cerro De Pasco Copper Corp. v. United States)

LITTLETON, Judge.

The facts show that on August 15, 1916, the plaintiff, being the owner of all the outstanding capital stock of the Cerro de Pasco Copper Company, received from that company a transfer of all its assets, except the cash balance of $76,762.52, in exchange for all the capital stock so held, and that the copper company was dissolved August 17, 1916.