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BIDDLE v. COMMISSIONER OF INTERNAL REVENUE

No. 102.

86 F.2d 718 (1936)

BIDDLE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 7, 1936.

Attorney(s) appearing for the Case

William R. Perkins, Forrest Hyde, and Freeman J. Daniels, all of New York City (William R. Spofford, Dudley T. Easby, Jr., and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and F. E. Youngman, Sp. Assts. to the Atty. Gen., for respondent.

William H. Hotchkiss, of New York City (John S. Breckinridge, of New York City, of counsel), amici curiæ.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

MANTON, Circuit Judge.

The petitioner seeks a review of a decision of the Board of Tax Appeals holding that the only amount of income taxable to her as dividends received from shares of stock which she owned in two British corporations is the net amount of cash actually received as dividends. A further question presented is whether an amount treated as British income taxes "appropriate to" the dividends paid may be partially...

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