UNITED STATES of America, Appellant,
v.
Nancy E. LAKE, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
January 23, 1969.
January 23, 1969.
Attorney(s) appearing for the Case
Richard Brooks Harden, U. S. Atty., Tyler, Tex., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Harry Baum, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., Howard A. Weinberger, Dept. of Justice, Fort Worth, Tex., for appellant.
Harry C. Weeks, Fort Worth, Tex., F. Wilbert Lasater, Tyler, Tex., Spruiell, Lowry, Potter, Lasater & Guinn, Tyler, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellee.
Before WISDOM, THORNBERRY, and GOLDBERG, Circuit Judges.
United States Court of Appeals Fifth Circuit.
WISDOM, Circuit Judge:
Section 3031 of the Internal Revenue Code of 1954 provides that a redemption of stock, the value of which has been included in a decedent's gross estate for federal estate tax purposes, shall be considered as payment for the stock and entitled to capital gains treatment, rather than as a dividend (under § 301), up to the amount of the federal and state death taxes and...
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