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GREENWALD v. C. I. R.

No. 391, Docket 30247.

366 F.2d 538 (1966)

Harold D. GREENWALD and Nana Greenwald, Petitioners on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Second Circuit.

Decided September 13, 1966.

Attorney(s) appearing for the Case

John P. Allison, New York City (Arthur L. Kimmelfield and Matthew B. Krasner, New York City, with him on the brief), for petitioners.

Anthony Zell Roisman, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., with him on the brief), for respondent.

Before WATERMAN, MOORE and ANDERSON, Circuit Judges.

MOORE, Circuit Judge:

This is a petition for review of a decision of the Tax Court, Raum, J., 44 T.C. 137 (1965), holding that a profit-sharing trust for salaried employees of a company, although originally tax-exempt, had lost its tax-exempt status by reason of radical changes in the nature of the company, so that lump-sum distributions from the trust should have been taxed as ordinary income...

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