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CANFIELD v. COMMISSIONER OF INTERNAL REVENUE

No. 4761.

62 F.2d 751 (1933)

CANFIELD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

January 13, 1933.

Attorney(s) appearing for the Case

Edwin H. Cassels and Barry Gilbert, both of Chicago, Ill., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and W. R. Lansford, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

SPARKS, Circuit Judge (after stating the facts as above).

The determination of the question presented calls for the construction of section 201 (a) and (b) of the Revenue Act of 1921, c. 136, 42 Stat. 227, 228. So far as applicable they read as follows:

"(a) That the term `dividend' when used in this title * * * means any distribution made by a corporation to its shareholders or members, whether in cash or in other property, out of its earnings or profits...

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