Stolz v. Commissioner (267 F.2d 482, 1959)

United States Court of Appeals for the Fifth Circuit 1959-05-26

Citations

Full opinion text

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) ยง 115(g). Stolz v. Commissioner, 30 T.C. 530. We are in agreement with the conclusion of the Tax Court. Its decision is Affirmed.