ROBINSON, Chief Judge.
This action was instituted by the Harry A. Koch Co. to recover money collected by the defendant District Director of Internal Revenue as accumulated earnings, taxes and interest for the years 1958 and 1959.
The Taxpayer is a Nebraska corporation with a majority of its stock owned by Harry A. Koch, Sr. and Harry A. Koch, Jr. Part of the stock is owned by certain key employees and others on a stock re-purchase agreement whereby the corporation...
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