KALODNER, Circuit Judge.
Is the sale of stock of a corporation pursuant to a state "deadlock" statute providing for its dissolution in the event of a stalemate between equally divided directors and stockholders, a "requisition" or "condemnation" within the meaning of Section 112(f) of the Internal Revenue Code of 1939, as amended?
The question, of first impression, is presented by this petition for review of the Decision of the...
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