Legal Opinion
E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 26, 1959No. 17611_1PublishedCited by 6 opinions
1Per 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.
2Cases cited1 opinion
- Stolz v. CommissionerUnited States Tax Court · 1958
3Cited by6 opinions
- Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Grubbs v. CommissionerUnited States Tax Court · 1962
- Gooding v. United StatesUnited States Court of Claims · 1964
- F. E. Gooding v. The United States. Elizabeth Gooding v. The United StatesUnited States Court of Claims · 1964
- Grubbs v. CommissionerUnited States Tax Court · 1962
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