SWAN, Circuit Judge.
The deficiency in dispute arose from the Commissioner's treating as income for the year 1936 the full amount of a dividend declared and paid in that year upon the taxpayer's six per cent. cumulative preferred stock of Wood Preserving Corporation. Only part of such dividend was actually paid to the taxpayer, the remaining portion having been paid at his direction to Koppers Company as reimbursement for sums previously received by him from Koppers...
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