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DENHOLM & McKAY REALTY CO. v. COM'R OF INTERNAL REVENUE

No. 3873.

139 F.2d 545 (1944)

DENHOLM & McKAY REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 7, 1944.

Attorney(s) appearing for the Case

Howe P. Cochran, Margaret F. Luers, and Betty Cochran Stocknis, all of Washington, D. C., for petitioner for review.

Arthur Manella, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

The Commissioner of Internal Revenue determined against petitioner herein deficiencies in income and excess profits taxes for the year 1936 in the respective amounts of $6,714.41 and $3,437.24. These deficiencies resulted from the failure of petitioner to report as income the sum of $48,202 paid by another corporation in 1936 to petitioner's preferred stockholders in fulfillment of a guaranty of dividends. The Board of Tax Appeals upheld the...

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