Commissioner v. National Alfalfa Dehydrating & Milling Co.

Supreme Court of the United States · Decided 1974-05-28

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*136 Mr. Justice Blackmun delivered the opinion of the Court. A corporate taxpayer in 1957 issued $50 face value 5% sinking fund debentures in exchange for its outstanding $50 par 5% cumulative preferred shares. At the time, the preferred apparently had a fair mark…

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