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ROE v. COMMISSIONER OF INTERNAL REVENUE

No. 13679.

192 F.2d 398 (1951)

ROE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

November 23, 1951.

Attorney(s) appearing for the Case

William T. Rogers, Jacksonville, Fla., for petitioners.

Hilbert P. Zarky, Ellis N. Slack, Special Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, W. Herman Schwatka, Spl. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES, and STRUM, Circuit Judges.

JOSEPH C. HUTCHESON, Chief Judge.

Decided in the Tax Court1 adversely to petitioners, and consolidated for briefing, hearing, argument, and decision here upon one transcript of record, these petitions for review present two questions for our decision.

This is the first question: "Do the distributions from the Cummer Company to its parent corporation, Cummer Sons Cypress Company, from realized...

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