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Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Wm. Andress, Jr., Dallas,
  • , for
  • Melvin L. Lebow, Melva M. Graney, Lee A. Jackson,
  • of Justice, Washington, D.C., Arch M. Cantrall, Chief Counsel, Internal Revenue Service, John M. Morawski, Special
  • , Internal Revenue Service, Washington, D.C., Charles K. Rice,
  • , for
Judges
  • John Robert Brown
  • John Minor Wisdom
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Wm. Andress, Jr., Dallas,
  • , for
  • Melvin L. Lebow, Melva M. Graney, Lee A. Jackson,
  • of Justice, Washington, D.C., Arch M. Cantrall, Chief Counsel, Internal Revenue Service, John M. Morawski, Special
  • , Internal Revenue Service, Washington, D.C., Charles K. Rice,
  • , for
Judges
  • John Robert Brown
  • John Minor Wisdom
See more information ...
Smart Summary

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

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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STOLZ v. COMMISSIONER OF INTERNAL REVENUE
(Jun 26, 1959)