| http://www.w3.org/ns/prov#value | - The question presented is whether 248 shares of stock in Cote Brothers, Inc. held by the taxpayer in 1944, and in that year transferred to the corporation which thereafter held them as treasury stock, were thereby cancelled or redeemed, and if so, whether the payment in exchange out of the corporation's earnings and profits was made at such time and in such manner as to make the distribution an
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