United States Tax Court June 9, 1955, Docket No. 39335 (Farr v. Commissioner)

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United States · · · 09-06-1955

lead-opinion

OPINION.

HaRRON, Judge:

The main issue is whether petitioner’s receipt of 100 shares of Realty corporation stock from Motor Sales corporation in exchange for 50 shares of Motor Sales stock, constituted a taxable dividend to the petitioner, in the amount of $44,972.

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