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RIGGS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4319-4322.

50 F.2d 1082 (1931)

Charles C. RIGGS, George R. Logan, N. Nelson Keen, and Henry B. Hutchings, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Third Circuit.

June 9, 1931.

Attorney(s) appearing for the Case

Van Doren, Conklin & McNevin, of New York City (Edward S. Bentley and William R. Conklin, both of New York City, of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and John V. Groner and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON and DAVIS, Circuit Judges, and AVIS, District Judge.

AVIS, District Judge.

Petitioners appeal from the decision of the Board of Tax Appeals with relation to income taxes assessed against them for the year 1918.

The petitioners, with others, were stockholders of a corporation, known as the A. H. Lamborn Company, which corporation, operating during the year 1917, earned, less losses, $325,334.95, and this amount represents the undivided profits of the company as of December 31, 1917. On March 11, 1917, the corporation...

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