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MILLS v. C. I. R.

No. 20467.

331 F.2d 321 (1964)

Richard M. MILLS and Moise W. Mills et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

May 6, 1964.

Attorney(s) appearing for the Case

Charles M. Cork, Jr., Macon, Ga., Charles M. Cork, Macon, Ga., Jones, Sparks, Benton & Cork, Macon, Ga., of counsel, for petitioners.

John B. Jones, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, I. R. S., Charles S. Casazza, Atty., I. R. S., Louis F. Oberdorfer, Asst. Atty. Gen., Harry Baum, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before MARIS, GEWIN and BELL, Circuit Judges.

MARIS, Circuit Judge.

These consolidated petitions to review three decisions of the Tax Court present the issue whether the common transaction in question qualifies as a nontaxable reorganization within the meaning of section 368(a) (1) (B) of the Internal Revenue Code of 1954, 26 U.S.C. § 368 (a) (1) (B).

The petitioners, three brothers,1 who owned in equal shares all the stock of three small gas corporations, were negotiating...

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