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COMMISSIONER v. KEYSTONE CONSOL. INDUSTRIES, INC.

No. 91-1677.

508 U.S. 152 (1993)

113 S.Ct. 2006

124 L.Ed.2d 71

COMMISSIONER OF INTERNAL REVENUE v. KEYSTONE CONSOLIDATED INDUSTRIES, INC.

Supreme Court of United States.

Decided May 24, 1993.

Attorney(s) appearing for the Case

Christopher J. Wright argued the cause for petitioner. With him on the briefs were Solicitor General Starr, Acting Solicitor General Bryson, Acting Assistant Attorney General Bruton, Deputy Solicitor General Wallace, and Steven W. Parks.

Raymond P. Wexler argued the cause for respondent. With him on the brief were Todd F. Maynes and Ralph P. End.*

Blackmun, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, O'Connor, Kennedy, Souter, and Thomas, JJ., joined, and in which Scalia, J., joined as to all but Part III-B. Stevens, J., filed a dissenting opinion, p. 162.

Justice Blackmun delivered the opinion of the Court.†

In this case, we are concerned with the legality of an employer's contributions of unencumbered property to a defined benefit pension plan. Specifically, we must address the question whether such a contribution, when applied to the employer's funding obligation, is a prohibited "sale or exchange" under 26 U. S. C. § 4975 so that...

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