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MORAINVILLE v. COMMISSIONER OF INTERNAL REVENUE

No. 9346.

135 F.2d 201 (1943)

MORAINVILLE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1943.

Attorney(s) appearing for the Case

Thomas Howell Scott, of Atlanta, Ga., for petitioners.

Morton K. Rothschild, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and J. Louis Monarch, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, HAMILTON, and McALLISTER, Circuit Judges.

McALLISTER, Circuit Judge.

The question presented on this appeal is whether a transaction, whereby, on a recapitalization, a stockholder received shares of preferred stock representing accumulated unpaid dividends, was tax free under § 112 of the Internal Revenue Code, Title 26, § 112, U.S.C.A., Int.Rev.Code. It is not questioned that there was a recapitalization, and that this was a statutory reorganization as provided in § 112(g) (1) (D), Revenue...

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