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HOLMQUIST v. BLAIR

Nos. 8536, 8537.

35 F.2d 10 (1929)

HOLMQUIST v. BLAIR, Commissioner of Internal Revenue (two cases).

Circuit Court of Appeals, Eighth Circuit.

September 14, 1929.

Attorney(s) appearing for the Case

David J. Shorb, of Washington, D. C. (Earle W. Wallick and Ben Jenkins, both of Washington, D. C., on the brief), for appellants.

V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and John Vaughan Groner, Sp. Asst. Attys. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before STONE, Circuit Judge, and MUNGER and REEVES, District Judges.

STONE, Circuit Judge.

A. C. Holmquist and J. W. Holmquist were stockholders of the Holmquist Grain & Lumber Company. June 29, 1917, and June 15, 1919, the corporation sold certain capital assets. December 31, 1922, the corporation made a partial liquidation through a dividend. As the result of an investigation, the Commissioner determined tax deficiencies for 1922 against the above two individual taxpayers on account of this dividend. This action of the Commissioner...

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