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COMMISSIONER OF INTERNAL REVENUE v. TILLOTSON MFG. CO.

No. 6564.

76 F.2d 189 (1935)

COMMISSIONER OF INTERNAL REVENUE v. TILLOTSON MFG. CO.

Circuit Court of Appeals, Sixth Circuit.

March 14, 1935.

Attorney(s) appearing for the Case

Berryman Green, of Washington, D. C. (Sewall Key and Norman D. Keller, both of Washington, D. C., on the brief), for petitioner.

Lehr Fess, of Toledo, Ohio (Doyle & Lewis and Frank S. Lewis, all of Toledo, Ohio, on the brief), for respondent.

Before MOORMAN, HICKS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

The Commissioner determined a deficiency of $16,187.20 in respondent's income tax for 1926. The Board of Tax Appeals decided that the Commissioner erred in his determination. 27 B. T. A. 913. The controversy arises out of the distribution of common stock of the Willys-Overland Company to respondent, a preferred stockholder of that corporation.

On December 2, 1925, the directors of the Willys-Overland Company declared a dividend of $29...

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