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HENRY VOGT MACH. CO. v. UNITED STATES

No. E-568.

39 F.2d 986 (1930)

HENRY VOGT MACH. CO. v. UNITED STATES.

Court of Claims.

April 14, 1930.

Attorney(s) appearing for the Case

Humphreys & Day, of Washington, D. C., for plaintiff.

Herman J. Galloway, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GRAHAM and GREEN, Judges.

GRAHAM, Judge.

This case involves the question whether a certain dividend declared by the plaintiff was a stock or cash dividend. If the former, it was not subject to the tax imposed; if the latter, it was. The Commissioner of Internal Revenue held it to be a cash dividend and assessed the plaintiff for taxes on that basis. The plaintiff is seeking a recovery of the amount so assessed, upon the ground that the dividend was...

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