E. H. Stolz and Zoe Stolz, Petitioners, v. Commissioner of Internal Revenue, Respondent, 267 F.2d 482 (5th Cir. 1959)
Annotate this CaseRehearing Denied June 26, 1959
Wm. Andress, Jr., Dallas, Tex., for petitioners.
Melvin L. Lebow, Melva M. Graney, Lee A. Jackson, Dept. of Justice, Washington, D. C., Arch M. Cantrall, Chief Counsel, Internal Revenue Service, John M. Morawski, Special Atty., Internal Revenue Service, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Before JONES, BROWN and WISDOM, Circuit Judges.
PER CURIAM.
Reversal is sought of a decision of the Tax Court holding that certain distributions of a corporation to the petitioner, E. H. Stolz, one of its stockholders, were essentially equivalent to dividends and were taxable income under 26 U.S.C.A. (I.R.C.1939) § 115(g). Stolz v. Commissioner, 30 T.C. 530. We are in agreement with the conclusion of the Tax Court. Its decision is
Affirmed.
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