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MESSER v. COMMISSIONER

Docket Nos. 6523-65-6525-65.

28 T.C.M. 1107 (1969)

Sidney Messer, Transferee, et al. v. Commissioner.

United States Tax Court.

October 8, 1969.

Order

DAWSON, JR., Judge:

On June 16, 1969, the Court filed its Findings of Fact and Opinion [Dec. 29,615] 52 T.C. 440 in these consolidated cases, wherein it was held, inter alia, that the proceeds from the settlement' of the corporation's antitrust claim did not come within the nonrecognition of gain provision of section 337 "for a number of reasons," only two of which were set out in the opinion. On October 2, 1969...

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