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SHORES REALTY COMPANY, INC. v. UNITED STATES

No. 71-2198.

468 F.2d 572 (1972)

SHORES REALTY COMPANY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 24, 1972.

Attorney(s) appearing for the Case

Robert W. Rust, U. S. Atty., Clemens Hagglund, Asst. U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Tax Div., Washington, D. C., Robert W. Rust, U. S. Atty., Miami, Fla., Fred B. Ugast, Act. Asst. Atty. Gen., Thomas L. Stapleton, Ann E. Belanger, William L. Goldman, Attys., Dept. of Justice, Tax Div., Washington, D. C., for defendant-appellant.

George G. Graham, Miami, Fla., for plaintiff-appellee.

Before WISDOM, COLEMAN and SIMPSON, Circuit Judges.

SIMPSON, Circuit Judge:

Disposition of this appeal requires that we determine the validity of Treasury Regulations § 1.1371-1(g), as amended,1 interpreting the "one class of stock" criterion embodied in Section 1371(a)(4), Title 26, United States Code.2 We expressly reserved decision as to this point in Brennan v. O'Donnell, 5 Cir. 1970, 426 F.2d 218. The "one class of...

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