ROGAN v. DELANEY

No. 9145.

110 F.2d 336 (1940)

ROGAN, Collector of Internal Revenue, v. DELANEY.

Circuit Court of Appeals, Ninth Circuit.

March 14, 1940.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, James P. Garland, and Louise Foster, Sp. Assts. to the Atty. Gen., and Ben Harrison, U. S. Atty., and Edward H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for appellant.

Joseph D. Brady and Frederick E. Hines, both of Los Angeles, Cal., for appellee.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.


MATHEWS, Circuit Judge.

In 1930, appellee, A. J. Delaney, received a dividend of $126,500 on 1100 shares of stock of Delaney Petroleum Corporation (hereafter called Petroleum) and a dividend of $23,760 on 1,500 shares of stock of Delaney Producing & Refining Company (hereafter called Refining). In his income tax return for 1930, appellee reported one-half ($75,130) of these dividends as his income. His wife, in a separate return, reported the other half as her...

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