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CRENSHAW v. UNITED STATES

No. 30798.

450 F.2d 472 (1971)

Emory K. CRENSHAW, as Executor of the Estate of Frances Wood Wilson, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied January 14, 1972.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Joseph M. Howard, Harry Baum, Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., John W. Stokes, Jr., U. S. Atty., Atlanta, Ga., for defendant-appellant.

Harold E. Abrams, William A. Burnham, Nelson K. Neiman, II, Atlanta, Ga., for plaintiff-appellee, Kilpatrick, Cody, Rogers, McClatchey & Regenstein, Atlanta, Ga., of counsel.

Before JOHN R. BROWN, Chief Judge, COLEMAN and CLARK, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 14, 1972.

JOHN R. BROWN, Chief Judge:

In this hotly contested suit for refund of Federal income taxes an ingenious taxpayer and a skeptical tax collector vigorously dispute the legal characterization of an imaginative financial maneuver. If the elaborate multi-stage transaction in question amounted to no more than a "sale or exchange" of a partnership interest under § 7411 of...

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