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PARKLAND PLACE COMPANY v. UNITED STATES

No. 22145.

354 F.2d 916 (1966)

PARKLAND PLACE COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 7, 1966.

Attorney(s) appearing for the Case

Edward R. Smith, Smith & Baker, Lubbock, Tex., for appellant.

Howard Feldman, Atty., Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., Barefoot Sanders, U. S. Atty., Dallas, Tex., for appellee, Melvin M. Diggs, U. S. Atty., of counsel.

Before HUTCHESON and BROWN, Circuit Judges, and DYER, District Judge.

PER CURIAM:

This is an appeal from a judgment denying appellant Parkland Place Company recovery of federal income taxes paid for its fiscal years ended September 30, 1958, and September 30, 1959. The issues presented are two: whether the transaction whereby Parkland acquired certain property from its stockholders is within the nonrecognition provisions of Internal Revenue Code of 1954 Section 351; and whether Parkland is entitled under Internal Revenue Code of 1954...

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