THOMAS, Circuit Judge.
These three petitions to review decisions of the Tax Court all involve a determination of whether the "recapitalization" of an incorporated printing business in St. Louis, Missouri, in 1940 constituted a tax-free "reorganization" of a corporation within the meaning of § 112(g) (1) (D) of the Internal Revenue Code, 26 U.S.C. A. Int.Rev.Code, § 112(g) (1) (D), rather than a liquidation. The three cases involve the same transactions....
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