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JOS. SCHLITZ BREWING CO. v. COMMISSIONER OF INTERNAL REV.

Nos. 8099, 8100.

134 F.2d 165 (1943)

JOS. SCHLITZ BREWING CO. v. COMMISSIONER OF INTERNAL REVENUE. JOURNAL CO. v. SAME.

Circuit Court of Appeals, Seventh Circuit.

March 10, 1943.

Attorney(s) appearing for the Case

George D. Spohn, John S. Best, Edmund B. Shea, and Carl F. Mikkelson, all of Milwaukee, Wis. (Lecher, Michael, Whyte & Spohn, of Milwaukee, of counsel), for petitioners.

Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Arthur A. Armstrong, Asst. Attys. Gen., and J. P. Wenchel, John M. Morawski, and John W. Smith, Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before EVANS, SPARKS, and MAJOR, Circuit Judges.

SPARKS, Circuit Judge.

These two petitions to review decisions of the United States Tax Court present the same issue. That issue is the right of the corporate taxpayers to include in their respective dividends paid credits for the year 1938, pursuant to § 27(a) (4) of the Revenue Act of that year, 26 U.S.C.A. Int.Rev.Acts, page 1021, the amount paid to redeem certain notes given for dividends in the preceding year, 1937, the face value of which had been credited...

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