McLAUGHLIN, Circuit Judge.
This is a petition to review a decision of the Tax Court holding that payment by a corporation to the taxpayer for a portion of his shares of stock in that concern was, under the facts of the case, essentially equivalent to the distribution of a taxable dividend in accordance with Section 115(g) of the Internal Revenue Code.
Petitioner, an engineer, is the inventor of a number of inflatable rubber articles...
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