be in "set of the property and even of completed though the tion the entire may but a a be transaction must not be a may be an eetuel sale transaction teken on in conse the must its one. e82i¢ is made after the sele must be, this sale 1931ok, end WHS the by ease, act the arms Sh aciial for First, effective, and, an importer, subsecauent 8. Browning its sales, surely cannot the case,. to the Commissioner, The that tered for the purpose of have treated the application we the sales through its not the the slightest when all the sales made, its was details, was en-+ avoiding taxes, and both the sale nearly seven the Shoenberg v. 2d 853 have in by transaction to a be sale, for The go¢ctrine Commigsioner Company were in sale 18, all There 98 Fed, is secondly, that they sale, tax forgotten statement cease unless no ne frank latest be be the the cen ould including is there the reported no aspect, shou promptly nas a double that constituted gubmit, also titie, duly we is the & M. a valid purposes. June N. 6s tex on by years dedue- parent made corporations the the were inte before to be sham result Conpeny not of net who It must pearance the one importer, Company. sale, that by passing agent; secondly, case, Shie, J. transfer income became thereafter the the and, lose there different the e bar, very if be for at in sham, aceount a that involving been W, of (7) case, these facts. F. Trimble & Sons Co., to on subject. (CCA able 3), find the