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LINCOLN NAT. BANK v. BURNET

No. 5586.

63 F.2d 131 (1933)

LINCOLN NAT. BANK v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided January 9, 1933.

Attorney(s) appearing for the Case

F. W. McReynolds and W. W. Millan, both of Washington, D. C., for appellant.

C. M. Charest and Willis R. Lansford, both of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, and J. P. Jackson, both of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

MARTIN, Chief Justice.

The question involved in this case is whether certain shares of stock which were distributed to the taxpayer in 1926 by a corporation of which he was a stockholder were received by him as a dividend or as a gift within the meaning of section 213 (b) (3) of the Revenue Act of 1926 (26 USCA § 954 (b) (3).

The taxpayer John W. Brawner, hereinafter called the decedent, departed this life in January, 1929, and the appellant corporation...

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