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WALKER v. HOPKINS

No. 4607.

12 F.2d 262 (1926)

WALKER et ux. v. HOPKINS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

March 11, 1926.

Attorney(s) appearing for the Case

D. D. McDonald and Jas. W. Wayman, both of Galveston, Tex., for plaintiffs in error.

Henry Zweifel, U. S. Atty., and N. A. Dodge, Sp. Asst. U. S. Atty., both of Fort Worth, Tex. (A. W. Gregg, Solicitor of Internal Revenue, and Charles T. Hendler, Sp. Atty. Internal Revenue, both of Washington, D. C., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

FOSTER, Circuit Judge.

Plaintiffs in error, hereafter called plaintiffs, were stockholders of the Walker-Smith Company, a corporation. On March 1, 1913, that company had a capital stock of $500,000 and a surplus of $250,665.63, which surplus on January 1, 1917, had been increased by earnings to $597,904.55. On January 1, 1917, a stock dividend of $400,000 was declared, of which plaintiffs received their due proportion. During the year 1917 the company made profits...

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