PER CURIAM.
This appeal from a decision of the Tax Court involves the question whether distributions by a corporation during 1958 and 1959 to the husband taxpayer, who was the controlling stockholder, in redemption of stock which he had acquired from other stockholders, were essentially equivalent to dividends, within the meaning of section 302(b) (1) of the Internal Revenue Code of 1954, and accordingly taxable to him as such. The Tax Court found that the distributions...
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