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HEADY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9029, 9030.

162 F.2d 699 (1947)

HEADY v. COMMISSIONER OF INTERNAL REVENUE. UNION TRUST CO. OF INDIANAPOLIS v. SAME.

Circuit Court of Appeals, Seventh Circuit.

June 23, 1947.

Attorney(s) appearing for the Case

C. Severin Buschmann, John A. Alexander, and William H. Krieg, all of Indianapolis, Ind., for petitioners.

Douglas W. McGregor, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Helen Goodner, Assts. to Atty. Gen., and J. P. Wenchel, of Washington, D. C., for respondent.

Before SPARKS and KERNER, Circuit Judges, and LINDLEY, District Judge.

SPARKS, Circuit Judge.

These petitions to review decisions of the Tax Court present the question whether the taxpayers who held all the stock of the Ready Mixed Concrete Corporation received income during the year 1939, either in the form of capital gain or dividends, from the distribution to them of debentures of the corporation. Petitioners contend that the debentures were distributed as part of the recapitalization of...

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