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WICHITA TERM. EL. CO. v. COMMISSIONER OF INT. R.

No. 3408.

162 F.2d 513 (1947)

WICHITA TERMINAL ELEVATOR CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied June 9, 1947.

Second Petition for Rehearing Denied August 20, 1947.

Attorney(s) appearing for the Case

Robert C. Foulston and John F. Eberhardt, both of Wichita, Kan. (George Siefkin, Samuel E. Bartlett, George B. Powers, Carl T. Smith, Stuart R. Carter, and Thomas E. Woods, all of Wichita, Kan., on the brief), for petitioners.

Harry Marselli, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., Robert N. Anderson and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

BRATTON, Circuit Judge.

The question presented is whether gain from the sale of certain properties was attributable to a corporation or to its former stockholders.

Section 22 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22, in material part, defines gross income to include gains, profits, and income derived from trades, businesses, commerce, or sales, or dealings in real or personal property, growing...

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