WEICK, Chief Judge.
The taxpayer has appealed from a judgment of the District Court in favor of the Government, in an action for refund of income taxes alleged to have been illegally assessed and collected from the decedent's estate.
The question presented is whether the distribution received in the redemption by a closely held corporation of fifty per cent of its common shares owned by the decedent's estate, should be accorded capital gains treatment, as...
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