Court Opinion

ID: 8893530
Source: CourtListenerOpinion
Date Created: 2022-11-26 23:34:32.537202+00
Date Added: 2024-06-11T17:07:20.535014
License: Public Domain

OPINION
PER CURIAM:
The judgment of the Tax Court (see 57 T.C. 633) is affirmed. Chock Full O’Nuts Corp. v. United States, 453 F.2d 300 (2d Cir. 1971); AMF, Inc. v. United States, 476 F.2d 1351 (Ct.C1.1973). See generally, Fleisher & Cary, The Taxation of Convertible Bonds and Stocks, 74 Harv.L.Rev. 473 (1961).