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FLANAGAN v. HELVERING

No. 7448.

116 F.2d 937 (1940)

FLANAGAN v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided October 14, 1940.

Attorney(s) appearing for the Case

John F. Greaney and Frank J. Albus, both of Washington, D. C., for petitioner.

Sewall Key, Sp. Asst. to Atty. Gen., Norman D. Keller and S. Dee Hanson, Department of Justice, and J. P. Wenchel, Chief Counsel, and Irving M. Tullar, Sp. Atty., of the Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before GRONER, Chief Justice, and EDGERTON and VINSON, Associate Justices.

VINSON, Associate Justice.

The question presented by this appeal is whether the Board of Tax Appeals erred in its ultimate determination that moneys received by the McCaffrey estate, in redemption of a part of its stock in F. Archibald, Inc., was "essentially equivalent to the distribution of a taxable dividend".

From a stipulation of facts and the testimony of Michael A. Flanagan, the Board made its findings in narrative form. An excerpt of the relevant facts...

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