Kimbell-Diamond Milling Co. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1951-04-23

Cited by 172 later decision(s) in our corpus · see the citation network in Lexace

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PER CURIAM. The correctness vel non of the challenged deficiencies, determined by the commissioner and approved and adopted by the Tax Court, turns on whether the taxpayer petitioner is right in insisting that assets acquired by it ’by first purchasing the stock of, and then liquidating, Whaley Company should be…

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