BROOKS, Chief Judge.
This action for refund of income tax payments is submitted on plaintiff's motion for a judgment on the pleadings. The issue to be decided is whether the taxpayer realized taxable gain under Section 1001 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1001, when he was required by a divorce decree to transfer certain shares of stock to his former wife.
The complaint alleges that as a condition of the property settlement in a contested...
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