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BYRNE v. C. I. R.

No. 71-1046.

449 F.2d 759 (1971)

John E. BYRNE and Nellie A. Byrne, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

October 14, 1971.

Attorney(s) appearing for the Case

Elmer B. Hodges, John I. Wassberg, Kansas City, Mo., for appellants; Gage, Tucker, Hodges, Kreamer, Kelly & Varner, Kansas City, Mo., of counsel.

Janet R. Spragens, Atty., U. S. Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Jane M. Edmisten, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before MATTHES, Chief Judge, and BRIGHT and STEPHENSON, Circuit Judges.

PER CURIAM.

Taxpayer, John E. Byrne,1 appeals from the decision of the Tax Court which upholds the Commissioner's determination that taxpayer owes additional monies on his 1963 income taxes. The parties state the sole issue as follows:

* * * whether gain from the liquidation of a corporation, in which petitioner John E. Byrne was a shareholder, should have been recognized by petitioner

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