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VERKOUTEREN v. DISTRICT OF COLUMBIA

Nos. 18530-18535.

346 F.2d 842 (1965)

John H. VERKOUTEREN, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Herman OSHINSKY, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Charles OSHINSKY, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. William OSHINSKY, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Herman FENICHEL, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Bernard MARGOLIUS et al., Petitioners, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided May 11, 1965.

Attorney(s) appearing for the Case

Mr. Albert E. Arent, with whom Mr. Joel N. Simon, Washington, D. C., was on the brief, for petitioners.

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Donald T. Fish, Asst. Corp. Counsel at the time the brief was filed, were on the brief, for respondent.

Before FAHY, WASHINGTON and McGOWAN, Circuit Judges.

McGOWAN, Circuit Judge:

Appellants in these several cases organized in 1948 a corporation known as Capitol Hotel Enterprises, Inc. That company purchased in 1948 all of the stock of Chastleton Hotel, Inc. for $20,480. On January 29, 1960, Capitol Hotel Enterprises, Inc., was dissolved and the Chastleton stock distributed in liquidation to appellants. The closing balance sheet of Capitol showed an earned surplus of about $100,000, with the Chastleton stock still carried...

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