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HELVERING v. WARD

Nos. 10226-10230.

79 F.2d 381 (1935)

HELVERING, Com'r of Internal Revenue, v. WARD (and four other cases).

Circuit Court of Appeals, Eighth Circuit.

September 20, 1935.

Attorney(s) appearing for the Case

James W. Morris, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Joseph N. Moonan, of Waseca, Minn., and Francis D. Butler, of St. Paul, Minn. (Ray G. Moonan, of Waseca, Minn., on the brief), for respondent.

Before STONE, WOODROUGH, and BOOTH, Circuit Judges.

STONE, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals reducing a tax deficiency for the year 1929 as determined by the Commissioner.

In 1929, the taxpayer was a holder of common and of preferred stock in the Ward Dry Milk Company. In that year, an exchange of all of the stock of the Ward Company was made for 18,750 shares of the common stock of the Kraft-Phenix Cheese Company; 2,525 of such

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