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KATKIN v. C. I. R.

No. 77-1483.

570 F.2d 139 (1978)

Samuel KATKIN and Doris Katkin, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 26, 1978.

Attorney(s) appearing for the Case

John S. Nolan, Miller & Chevalier, Washington, D. C., for appellants.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Washington, D. C., Gilbert E. Andrews, Grant W. Wiprud, F. Arnold Heller, Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before CELEBREZZE, LIVELY and MERRITT, Circuit Judges.

LIVELY, Circuit Judge.

The question in this case is whether the receipt of stock in 1971 by shareholders of a corporation which was a party to a 1968 merger that qualified as a tax-free reorganization constituted a "deferred payment" within the meaning of section 483 of the Internal Revenue Code, 26 U.S.C. § 483. Section 483 provides in general for imputation of interest according to a statutory formula to any payment under a contract for the sale or exchange...

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