George LANGSTAFF, Plaintiff in Error,
v.
Robert H. LUCAS, Collector, Defendant in Error.
Circuit Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
June 30, 1926.
June 30, 1926.
Attorney(s) appearing for the Case
Chas. K. Wheeler, of Paducah, Ky. (Wheeler & Hughes and Bernard Posey, all of Paducah, Ky., on the brief), for plaintiff in error.
Floyd F. Toomey, Sp. Atty., of Washington, D. C. (W. S. Ball, U. S. Atty., of Louisville, Ky., and A. W. Gregg, Solicitor of Internal Revenue, and Floyd F. Toomey, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., on the brief), for defendant in error.
Before DENISON, DONAHUE, and MOORMAN, Circuit Judges.
Circuit Court of Appeals, Sixth Circuit.
PER CURIAM.
After considering carefully the reasons urged against it, we feel satisfied to affirm the judgment (9 F.2d 691), and we do so upon the reasoning and conclusions of the District Judge. Although the half interest in the corporate assets which came to Langstaff was within the broad definition of "dividend" in section 201 (a), being Comp. St. Ann. Supp. 1919, § 6336 1/8b, yet the transaction was the very one specifically...
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