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ROSE v. UNITED STATES

No. 79-4012.

640 F.2d 1030 (1981)

Stanley B. ROSE, and June Rose, husband and wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 12, 1981.

Attorney(s) appearing for the Case

Joe Tretheway, Seattle, Wash., argued, for plaintiffs-appellants; Walter G. Clayton, III, Seattle, Wash., on brief.

R. Bruce Johnson, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WRIGHT, CHOY and ANDERSON, Circuit Judges.

CHOY, Circuit Judge:

This is an appeal from a summary judgment of the United States District Court dismissing appellants' suit for a refund of income taxes allegedly overpaid for 1969. The issue presented is whether the district court was correct in finding that it is not necessary for the Government to prove a tax-avoidance motive in order to treat as a corporate reorganization under § 368(a)(1)(D) of the Internal Revenue Code of 1954 a transaction that taxpayers...

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