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NIEDERMEYER v. COMMISSIONER

Docket No. 1673-71.

62 T.C. 280 (1974)

BERNARD E. NIEDERMEYER AND TESSIE S. NIEDERMEYER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 6, 1974.

Attorney(s) appearing for the Case

Denton G. Burdick, Jr., for the petitioners.

Lee A. Kamp, for the respondent.

STERRETT, Judge:

The respondent determined a determined of $73,280.08 in the Federal income taxes of the petitioners for the calendar year 1966. The ultimate issue presented requires our determination of (1) whether the sale by petitioners of all their common stock in American Timber & Trading Co., Inc., to Lents Industries, Inc., was a redemption through the use of a related corporation under section 304(a) (1),1 I.R.C. 1954...

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