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ESTATE OF BYRD v. C. I. R.

No. 24135.

388 F.2d 223 (1967)

ESTATE of Otis E. BYRD, Jimmie Lou Byrd, Administratrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 26, 1968.

Attorney(s) appearing for the Case

Macbeth Wagnon, Jr., Lee C. Bradley, Jr., Birmingham, Ala., for petitioner.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, David O. Walter, Robert M. Willan, Grant W. Wiprud, Stuart A. Smith, Attys., Dept. of Justice, Lester R. Uretz, Chief Counsel, I.R.S., Christopher J. Ray, Atty., I.R.S., Washington, D. C., for respondent.

Before BROWN, Chief Judge, AINSWORTH, Circuit Judge, and SUTTLE, District Judge.

Rehearing En Banc Denied March 26, 1968.

JOHN R. BROWN, Chief Judge:

This appeal presents a novel question in the field of income taxation. The question is whether, for purposes of a stock redemption that will qualify for exchange treatment under § 303,1 26 U. S.C.A. § 303, Taxpayer2 can include not only stock owned directly by him in the redeeming...

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