“ Whether Section 117 (m) of the Internal Revenue Code of 1939 [ [ [26 U.S.C.A. § 117] ] (m) ] , which provides that gain 'from the sale or exchange * * * of stock of a collapsible corporation' is taxable as ordinary income rather than capital gain, is inapplicable in circumstances where the stockholders would have been entitled to capital-gains treatment had they conducted the enterprise in their individual capacities without utilizing a corporation.'
The case is placed on the summary calendar. ”