BUFFINGTON, Circuit Judge.
The complicated facts in this case make it one wholly of its own kind, and on those facts, narrowing to its basic factor, the question involved is whether the payment to the taxpayer complained of was made in partial liquidation of a corporation. In that regard the Tax Board held: "A full consideration of all of the facts in this case leads us, as it did the Commissioner, to the conclusion that all of the amounts distributed on December...
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