1. Home
  2. Browse Decisions
  3. F.2d
  4. 58 F.2d
  5. 58 F.2d 576 (1932)
 

TOOTLE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9269-9274.

58 F.2d 576 (1932)

TOOTLE v. COMMISSIONER OF INTERNAL REVENUE, and five other cases.

Circuit Court of Appeals, Eighth Circuit.

April 13, 1932.

Attorney(s) appearing for the Case

Richard L. Douglas, of St. Joseph, Mo. (Brown, Douglas & Brown, of St. Joseph, Mo., on the brief), for petitioners.

Helen R. Carloss, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Philip A. Bayer, Sp. Atty., Bureau of Internal Revenue, both of Washington D. C., on the brief), for respondent.

Before STONE and KENYON, Circuit Judges, and CANT, District Judge.

STONE, Circuit Judge.

These are petitions to review redeterminations of the income taxes of petitioners for 1926. Each petitioner was a common stockholder in the Aunt Jemima Mills Company (a Delaware corporation), and the controversy, in each case, is whether a dividend paid in 1925 is to be treated as an ordinary or as a dividend in course of liquidation. The taxpayers included it in their return as an ordinary dividend. The commissioner and the Board of Tax Appeals...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases