SIBLEY, Circuit Judge.
The Commissioner was upheld by the Board of Tax Appeals in taxing the petitioner, David Gross, on account of certain shares of stock in Leiman-Weidman Box Company which he received in 1931 from Tampa Box Company as a shareholder in the latter. The Commissioner contends that the stock was a partial liquidating dividend from Tampa Box Company, and its receipt realized for Gross a profit on his investment in Tampa Box Company. Gross contends that...
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