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COMMISSIONER OF INTERNAL REVENUE v. FISHER

No. 9858.

150 F.2d 198 (1945)

COMMISSIONER OF INTERNAL REVENUE v. FISHER et al.

Circuit Court of Appeals, Sixth Circuit.

As Amended on Rehearing June 25, 1945.

Writ of Certiorari Granted November 5, 1945.

Attorney(s) appearing for the Case

Hilbert P. Zarky, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson, and Hilbert P. Zarky, all of Washington, D. C., on the brief), for petitioner.

R. M. O'Hara, of Detroit, Mich. (Benjamin E. Jaffe and R. M. O'Hara, both of Detroit, Mich., on the brief), for respondents.

Before HICKS, ALLEN, and MARTIN, Circuit Judges.

Writ of Certiorari Granted November 5, 1945. See 66 S.Ct. 145.

ALLEN, Circuit Judge.

The principal question presented in this case is whether the taxpayer received in 1934 a taxable dividend paid out of earnings and profits of the Senior Investment Corporation. The Commissioner determined a deficiency of $1,231,636.92, based primarily upon a distribution by the Senior Investment Corporation in 1934 of 43,400 shares of common stock of General Motors Corporation...

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