40 L.Ed.2d 717 94 S.Ct. 2129 417 U.S. 134 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.NATIONAL ALFALFA DEHYDRATING AND MILLING COMPANY. No. 73?9. Argued Jan. 14, 1974. Decided May 28, 1974. Syllabus Respondent corporate taxpayer, pursuant to a recapitalization plan, issued $50 face value 5% sinking fund debentures in exchange for its outstanding unlisted $50 par 5% […]
