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DUNN v. C. I. R.

No. 45, Docket 79-4038.

615 F.2d 578 (1980)

Herbert A. DUNN and Georgia E. Dunn, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided January 30, 1980.

Attorney(s) appearing for the Case

Ernest J. Brown, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, William A. Friedlander, and Michael J. Roach, Attys., Tax Division, Dept. of Justice, Washington, D. C., of counsel), for the Commissioner, appellant.

Robert M. Tyle, Rochester, N. Y. (Kaufman, Kenning, Tyle & D'Amanda, Rochester, N. Y., of counsel), for appellees.

Before VAN GRAAFEILAND and KEARSE, Circuit Judges, and DOOLING, District Judge.

DOOLING, District Judge:

The Commissioner appeals from a decision of the Tax Court (Theodore Tannenwald, Jr., Judge) holding that amounts received by appellee taxpayer, Georgia Dunn,1 in 1970 and 1971 from Bresee Chevrolet Co., Inc. ("Bresee") were received in complete redemption of all her stock in Bresee, and that immediately after the distribution she had no interest in Bresee as an officer, director, employee or otherwise, other than...

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