MARIS, Circuit Judge.
The taxpayer asks this court to review a finding by the Tax Court that the redemption by Bersel Realty Company during the years 1938, 1939, 1940 and 1941 for $125,000 of 1,250 shares of its 5% noncumulative preferred stock which he owned was accomplished at such times and in such manner as to be essentially equivalent to distributions of taxable dividends to him within the meaning of Section 115(g) of the Revenue Act of 1938 and the Internal...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
