Commissioners 74 Fed. ie another Gase involving arise turough motive 18 arrange his statute permits," part of Was to 5, be affairs ° es of stock, The ceurt, and that. me is that his taxes came # a returned 2, in | to lose privilered shall be that plan, and thet that the omer, a to on, e Be bark claimed under a: to recognizing conclusion "Under these nere hed been an ferors and Elaneo & a the Die ot to ss low as the sale was plan : that poy ot the iy the stock pie » oe circumstances it is ae though agreement between all the trang-~ that the sale should be coupled & with (CCA B), of so original. - Dyer 686, a deduction sale immaterial, the * the v. 2d 685, contract, or at lenesp de an option, to re- purehese, ‘The créneferors ow pre dept of their stock Was not so comple 5S to con stitute the realization or ledeaa oy ‘penser of ea existence legai » % ler A GQlaim of of the Sa right, same loss 18 manifestly Gepends thereafter a sale, exercised, te reacquire price, In faet have Deen valid, a ehem, There 710,000.00, deductible case in no less for it sustained, The case is dar, oer Ve Chrhart, the transaction te income (CCA thus the with the was Gt which cotipled loss G4se a father, "sold®™ when upon 1 338, anctner sham stock though easily 8), wes declared having stock which cost him his for $1.00, and claimed son tax a purposes. he ad claim was to he a ,