BRAMS v. C.I.R.

No. 83-1387.

734 F.2d 290 (1984)

Stanley H. BRAMS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 17, 1984.


Attorney(s) appearing for the Case

Irving F. Keene, Southfield, Mich., for petitioner-appellant.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr. (Lead Counsel), Asst. Atty. Gen., Michael L. Paup, Richard Farber, David English Carmack, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before LIVELY, Chief Judge, JONES, Circuit Judge, and CELEBREZZE, Senior Circuit Judge.


PER CURIAM.

The petitioner-taxpayer appeals from a decision of the Tax Court denying a capital gain allowance with respect to certain income. The issues presented on this appeal are, (1) whether the Tax Court correctly held that income received by the taxpayer in exchange for certain stock came within the purview of I.R.C. § 304(a)(1) and was therefore taxable by virtue of §§ 301, 302, and 316 as a dividend,1 and (2) whether...

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