natural person so and broad done, Of or so filled course, to whether there that something not ig sequences, of the of of a fact else the held open pitfalls that it should grant relief where it be is will always incauire a sale, It goes without saying is mascuerading as a sale and any con-~ should not attach those which follow from the real pace of the ennotation, Thus, it of war there a wags stockholder, no loss stockholderts very properly, in eases plan whith involves it can where the be said not intended Gid not create a loss, way not follows but whatever to tax saving, the courts heve deprive the income the that the tax. *; is but a part of the same se- purported of consequences be has sale the owner may it deductible repurchase was to 609 nature was found that there wae no property to a corporation vendor that on the that not they computing so field and in curity, a courts "But where fide sale which to the fact, except been and is in is will freud, transection. bona with prevent in one corporation, courts hecessary if another the the of sale property, a real. sotive universally or sale with respect recognized a corporation and its sole stockholder as able and sell from each other with all the resulting follow were they in way related, to buy consequences that woule separate no entities,