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WHITSON v. ROCKWOOD

Civ. No. 223.

190 F.Supp. 478 (1960)

Warren W. WHITSON et al., Plaintiffs, v. B. J. ROCKWOOD, District Director of Internal Revenue, Defendant.

United States District Court D. North Dakota, Southwestern Division.

December 14, 1960.

Attorney(s) appearing for the Case

John A. Zuger and Leonard H. Bucklin, of Zuger, Zuger & Bucklin, Bismarck, N. D., for plaintiffs.

Bruno Lederer, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant.

REGISTER, Chief Judge.

This action by plaintiffs is for the refund of income taxes allegedly overpaid for the year 1956.

The Court does not consider it necessary to state in detail the facts herein; a concise statement thereof is contained in the briefs submitted by respective counsel.

Section 337(a) of the 1954 Internal Revenue Code, 26 U.S.C.A. § 337(a), provides that if a corporation "adopts a plan of complete liquidation" on or after June...

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