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J. S. BIRITZ CONSTRUCTION CO. v. C. I. R.

Nos. 18816, 18817.

387 F.2d 451 (1967)

J. S. BIRITZ CONSTRUCTION CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph S. BIRITZ and Dorothy Biritz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

December 12, 1967.

Attorney(s) appearing for the Case

Oliver W. Schneider, Clayton, Mo., for petitioners; Donald H. Whaley, Clayton, Mo., on the brief.

Robert J. Campbell, Atty., Dept. of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Harry Baum, Robert H. Solomon, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before VAN OOSTERHOUT, GIBSON and HEANEY, Circuit Judges.

FLOYD R. GIBSON, Circuit Judge.

This is a petition to review two decisions of the Tax Court, holding that a note taken by a sole stockholder from his corporation in exchange for some land represented a contribution to capital rather than a debt. The decisions concern a single issue and were consolidated for purpose of trial and for review.

The Tax Court in an opinion by Scott, J., sustained the determination of the Commissioner of Internal Revenue increasing...

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