SPARKS, Circuit Judge.
The Collector of Internal Revenue appeals from a judgment in favor of plaintiff, a taxpayer, for a refund of income taxes held by the District Court to have been illegally assessed and collected for the year 1936. The appeal involves the question whether the gain derived by the taxpayer on the transfer of his shares of preferred stock, pursuant to a plan for the complete redemption and retirement of one-half of the preferred stock of the corporation...
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