Taxation of Gifts of Stock in a Liquidating Corporation, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973) (Washington University Law Quarterly, 1974)
Keywords: Gifts; Income tax – Evasion and avoidance – United States; Income tax – Corporate distribution – United States; Stocks; Kinsey v. Commissioner; 477 F.2d 1058 (2d Cir. 1973)