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BUSH BROS. & CO. v. C. I. R.

No. 80-1158.

668 F.2d 252 (1982)

BUSH BROTHERS AND COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 8, 1982.

Attorney(s) appearing for the Case

W. W. Davis, Jr., W. W. Davis, Knoxville, Tenn., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Tax Division, U. S. Dept. of Justice, N. Jerold Cohen, Chief Counsel, I. R. S., G. Rothenberg, Washington, D. C., for respondent-appellee.

Before EDWARDS, Chief Judge, and WEICK and MERRITT, Circuit Judges.

GEORGE CLIFTON EDWARDS, Jr., Chief Judge.

This case is an appeal from a divided Tax Court.1 In an original and a concurring opinion (with five judges dissenting), the Tax Court held that certain dividends in kind represented by bills of sale for quantities of navy beans issued to all the shareholders of this closely held family corporation, and in most instances promptly sold, resulted in income...

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