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TRUST COMPANY OF GEORGIA v. ROSS

No. 24577.

392 F.2d 694 (1967)

TRUST COMPANY OF GEORGIA, Executor under the Will of Carling Dinkler, Sr., et al., Appellant, v. Aubrey C. ROSS, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 7, 1968.

Attorney(s) appearing for the Case

John W. Gillon, Birmingham, Ala., Francis Shackelford, James E. Thomas, Alex P. Gaines, Alston, Miller & Gaines, Atlanta, Ga., Spain, Gillon, Riley, Tate & Ansley, Birmingham, Ala., of counsel, for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Richard C. Pugh, David O. Walter, William Friedlander, Attys., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Atlanta, Ga., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., for appellee.

Before TUTTLE and BELL, Circuit Judges, and HOOPER, Senior District Judge.

Rehearing En Banc Denied March 7, 1968.

PER CURIAM:

The issue presented on this appeal is whether the trial court erred in holding that the gain realized on the sale of corporate stock was taxable as "income in respect of a decedent" within the meaning of § 691 of the Internal Revenue Code of 1954.1

The carefully considered and comprehensive opinion of the trial court is reported. Trust Company of Georgia v. Ross,...

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