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ANGELUS BUILDING & INVESTMENT CO. v. COM'R OF INT. REV.

No. 6579.

57 F.2d 130 (1932)

ANGELUS BUILDING & INVESTMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 21, 1932.

Attorney(s) appearing for the Case

George Bouchard and Joseph D. Brady, both of Los Angeles, Cal., for appellant.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR and SAWTELLE, Circuit Judges, and JAMES, District Judge.

JAMES, District Judge.

In this proceeding, brought by the petitioner corporation, to review a decision of the Board of Tax Appeals, there is presented the question whether certain payments, made by the petitioner in 1922 to persons listed as holders of its stock, are to be considered as dividends, or as interest on money borrowed. If the former, they were not deductible from gross revenue in computing income tax; if the latter, they were deductible. The Commissioner...

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