STEVENS PASS, INC. v. COMMISSIONER OF INTERNAL REVENUE, 48 T.C. 532 (1967) STEVENS PASS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 141-66.United States Tax Court. Filed June 30, 1967. Petitioner purchased 100 percent of the stock of the old company from its shareholders and liquidated the old company pursuant to sec. 332, I.R.C. […]
