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MORGENSTERN v. COMMISSIONER

Docket No. 1232-67.

56 T.C. 44 (1971)

H. L. MORGENSTERN AND CECILIA MORGENSTERN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 12, 1971.

Attorney(s) appearing for the Case

Jack W. Burnett, for the petitioners.

Joe K. Gordon, for the respondent.

OPINION

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for 1963 in the amount of $8,292.51. The only issue remaining for decision is whether distribution of stock of Hughes Hauling Co. by M & S Construction constituted a partial liquidation within the purview of section 346 of the Internal Revenue Code of 1954.1

All facts have been stipulated. The stipulation and...

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