Opinion · Court of Appeals for the Fifth Circuit

E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue

E. H. Stolz & Zoe Stolz v. Comm’r of Internal Revenue, 267 F.2d 482 (5th Cir. 1959)

Type: Opinion
Court: Court of Appeals for the Fifth Circuit
Jurisdiction: Federal
Date: 1959-06-26
Topic: general

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).

Citator

UpLaw has not yet analyzed E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

Cited by: 6 opinions

STOLZ v. COMMISSIONER OF INTERNAL REVENUE,267 F.2d 482(5th Cir. 1959)

E.H. STOLZ and Zoe Stolz, Petitioners, v. COMMISSIONER OF INTERNAL

REVENUE, Respondent.

No. 17611.

United States Court of Appeals, Fifth Circuit.

May 26, 1959.

Rehearing Denied June 26, 1959.

Page 483

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.Page 540