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KNIGHT NEWSPAPERS v. COMMISSIONER OF INTERNAL REVENUE

No. 9647.

143 F.2d 1007 (1944)

KNIGHT NEWSPAPERS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

July 24, 1944.

Attorney(s) appearing for the Case

John D. Wortman, of Akron, Ohio (C. Blake McDowell, Edwin W. Brouse, and John D. Wortman, all of Akron, Ohio, on the brief), for petitioner.

Maryhelen Wigle, of Washington, D.C., (Samuel O. Clark, Jr., Sewall Key, and Maryhelen Wigle, all of Washington, D.C., on the brief), for respondent.

Before HICKS, SIMONS, and McALLISTER, Circuit Judges.

SIMONS and McALLISTER, Circuit Judges.

The Commissioner determined a deficiency in the income tax return of the petitioner for the period July 1, 1939, to December 31, 1939, by including in the petitioner's income a dividend, subsequently rescinded, on the common shares of an affiliate, thereby creating for the petitioner an undistributed Subchapter A net income, subject to a personal holding company surtax under § 500 of the Internal Revenue Code, 26 U.S.C.A...

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