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WENTWORTH v. C. I. R.

No. 74-1482.

510 F.2d 883 (1975)

Theodore O. WENTWORTH and Shirley M. Wentworth, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

February 12, 1975.

Attorney(s) appearing for the Case

Bart A. Brown, Jr., J. Neal Gardner, Dinsmore, Shohl, Coates & Deupree, Conrad Magrish, Magrish & Magrish, Cincinnati, Ohio, for petitioners-appellants.

Scott P. Crampton, Richard Roberts, Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, Jr., Richard Farber, Joseph McManus, Tax Division-Dept. of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before MILLER and LIVELY, Circuit Judges, and McALLISTER, Senior Circuit Judge.

LIVELY, Circuit Judge.

This appeal from the Tax Court involves questions of law only. The facts are set forth in the memorandum findings of fact and opinion of the Tax Court reported at 32 T.C.M. 925 (1973). Only those facts necessary to an understanding of this opinion are repeated. The minutes of a closely held corporation (Chemical) disclosed that the directors voted on November 30, 1965 to redeem all of the stock of T. O. Wentworth, a major shareholder (taxpayer...

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