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KELLY v. ANDERSON

5 F.Supp. 333 (1933)

KELLY v. ANDERSON, Collector of Internal Revenue.

District Court, S. D. New York.

August 4, 1933.

Attorney(s) appearing for the Case

Richard Kelly, of New York City, for plaintiff.

George Z. Medalie, U. S. Atty., of New York City (by Harry A. Herman, Asst. U. S. Atty., of New York City), for defendant.

GODDARD, District Judge.

This motion for summary judgment raises the question whether article 39 of Treasury Regulation 65 should be applied to the sale of stock in a corporation which has increased its authorized capitalization and for the increase of which stockholders had acquired rights, or whether the method prescribed by Treasury Regulations 69 and 74, articles 39 and 58, respectively, should be applied. It is conceded that this latter regulation is not retroactive...

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