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PHILADELPHIA RECORD CO. v. COMMISSIONER OF INT. REV.

No. 8438.

145 F.2d 613 (1944)

PHILADELPHIA RECORD CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided November 1, 1944.

Attorney(s) appearing for the Case

Jerome J. Rothschild, of Philadelphia, Pa. (Fox, Rothschild, O'Brien & Frankel, of Philadelphia, Pa., on the brief), for petitioner.

Muriel Paul, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The petitioner was incorporated under the laws of Pennsylvania in June 1928. The Tax Court found as facts that the corporation in an amendment to its charter, in its by-laws and in its certificates of stock, all prior to May 1, 1936, was prohibited from paying dividends on its common stock until there had been set apart in a sinking fund a sum of money, out of its surplus profits, on or before July 1, 1934, and on or before July 1 of each...

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