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

> Court of Appeals for the Seventh Circuit · August 25, 1980 · 630 F.2d 1169

URL: https://www.frixlaw.com/law-library/cases/9467105

## Case

- **Full name:** Gerald R. REDDING and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
- **Court:** Court of Appeals for the Seventh Circuit
- **Decided:** August 25, 1980
- **Citations:** 630 F.2d 1169; 46 A.F.T.R.2d (RIA) 5654; 1980 U.S. App. LEXIS 14597
- **Precedential status:** Published
- **Opinion:** Dissent by Bauer
- **Judges:** Bauer, Wood, Cudahy
- **Cited by:** 27 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9467105

## How later opinions describe it (automated extraction)

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

## Opinion text

BAUER, Circuit Judge,
dissenting.
I dissent. I would adopt the opinion of the Tax Court and affirm its judgment.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9467105. Public record. Not legal advice.