Opinion

Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses v. Commissioner of Internal Revenue

630 F.2d 1169
46 A.F.T.R.2d (RIA) 5654
1980 U.S. App. LEXIS 14597

Court: Court of Appeals for the Seventh Circuit
Filed: Aug 25, 1980
Status: Published
Author: Bauer
On the bench: Bauer, Wood, Cudahy
Cited by: 27 cases

finding such a transaction to meet the requirements for a tax-exempt corporate division

How later courts described this case

finding such a transaction to meet the requirements for a tax-exempt corporate division

Written by the judges who cited it.

The opinion

BAUER, Circuit Judge,

dissenting.

I dissent. I would adopt the opinion of the Tax Court and affirm its judgment.

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