LUCHS v. UNITED STATES

No. K—526.

6 F.Supp. 222 (1934)

LUCHS v. UNITED STATES.

Court of Claims.

March 5, 1934.


Attorney(s) appearing for the Case

Alexander F. Prescott, Jr., of Washington, D. C. (Lyon & Lyon, of Washington, D. C., on the brief), for plaintiff.

John A. Rees, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen. (Elizabeth B. Davis, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WHALEY, Judge.

This is a suit to recover certain income taxes and surtaxes paid by plaintiff for the calendar year 1921. The amount in controversy was paid by plaintiff as a result of his having included in his return of income his ratable share of the undistributed profits of the Washington School of Art, a corporation, of which he was a stockholder, owning all but three shares. He made this return upon the assumption that this corporation was what is recognized...

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