Petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit granted limited to the following Question: "Whether the diversion of corporate funds to a shareholder of a corporation without earnings and profits automatically qualifies as a non-taxable return of capital up to the shareholder's stock basis, see 26 U.S.C. § 301(c)(2), even if the diversion was not intended as a return of capital." Brief of petitioner to be filed with the Clerk...
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