HAYNSWORTH, Circuit Judge.
This case is before us for the second time. When it was previously here, we affirmed the decision of the Tax Court that stockholders who had certified to the Commissioner that a plan of liquidation was adopted at a stockholders' meeting held on March 31, 1952 could not, in contradiction of that certification, contend that no meeting was held on that date or that an effective plan of liquidation was adopted at some earlier meeting. We, nevertheless...
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