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DISTRICT OF COLUMBIA v. NEYMAN

No. 21587.

417 F.2d 1140 (1969)

DISTRICT OF COLUMBIA, Petitioner, v. Louis NEYMAN, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided April 25, 1969.

Attorney(s) appearing for the Case

Mr. Robert E. McCally, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Charles T. Duncan, Corporation Counsel, Hubert B. Pair, Principal Asst. Corporation Counsel and Henry E. Wixon, Asst. Corporation Counsel, were on the brief, for petitioner.

Mr. Samuel H. Horne, Washington, D. C., for respondent.

Before PRETTYMAN, Senior Circuit Judge, and McGOWAN and ROBINSON, Circuit Judges.

SPOTTSWOOD W. ROBINSON, III, Circuit Judge:

The question for our decision is whether the transaction in suit was a sale by a corporation's sole stockholder of his corporate stock resulting in a gain nontaxable by the District of Columbia, or was actually a corporate sale of assets which produced a taxable corporate dividend to the stockholder. The administrative ruling that the transaction bore the latter character was nullified by a determination of the District...

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