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MILLER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7796, 7797.

103 F.2d 58 (1939)

MILLER v. COMMISSIONER OF INTERNAL REVENUE. HAWK v. SAME.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1939.

Attorney(s) appearing for the Case

Homer Hendricks, of Washington, D. C., Bernard J. Onen, of Battle Creek, Mich., and Miller & Chevalier, of Washington, D. C., for petitioners.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.

Before SIMONS, HAMILTON, and ARANT, Circuit Judges.

SIMONS, Circuit Judge.

In an earlier opinion under the same style, 6 Cir., 84 F.2d 415, we held that a transfer of stock by Miller and Mrs. Hawk's decedent, majority stockholders of the Enquirer-News Company of Battle Creek, to Federated Publications, Inc., for a consideration partly in cash and partly in stock, was a transfer in pursuance of a merger or consolidation as defined by § 112 of the Revenue Act of 1928, subsection...

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