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

Fifth Circuit

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

267 F.2d 482

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 26, 1959

Docket17611_1

StatusPublished

Cited by6 cases

This text of 267 F.2d 482 (E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue, 267 F.2d 482 (5th Cir. 1959).

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Opinion

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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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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267 F.2d 482, Counsel Stack Legal Research, https://law.counselstack.com/opinion/e-h-stolz-and-zoe-stolz-v-commissioner-of-internal-revenue-ca5-1959.

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