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PAULSEN v. C.I.R.

No. 82-7329.

716 F.2d 563 (1983)

Harold T. and Marie T. PAULSEN, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided August 16, 1983.

Attorney(s) appearing for the Case

Duane Tewell, Seattle, Wash., Karen S. Bryan, Latham & Watkins, Los Angeles, Cal., for appellees.

Jonathan Cohen, Washington, D.C., for appellant.

Before HUG, POOLE and NORRIS, Circuit Judges.

NORRIS, Circuit Judge:

Pursuant to a merger plan between a stock savings and loan association and a mutual savings and loan association, shareholders in the stock association exchanged their "guaranty shares" for passbook accounts and time certificates of deposit in the mutual association. The Tax Court, believing that it was "constrained to follow the guidelines of several circuit court decisions holding [transactions such as this one to be tax free]," held the exchange...

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