HENRIOD, Justice.
This case is here on certiorari, Sec. 80-13-47, U.S.C.A. 1943, to review a decision of the State Tax Commission adjudging that petitioner corporation is obliged to pay a capital gains income tax for the year 1948 on sales of property made individually by its stockholders after dissolution steps were taken. We reverse the decision for insufficiency of evidence, with costs to petitioner.
The uncontroverted facts adduced at the hearing, at which...
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