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LONG v. COMMISSIONER OF INTERNAL REVENUE

No. 10111.

155 F.2d 847 (1946)

LONG v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 20, 1946.

Attorney(s) appearing for the Case

Harold J. Siebenthaler, of Cincinnati, Ohio (Henry C. Frost, Harold J. Siebenthaler, and William R. Seaman, all of Cincinnati, Ohio, on the brief; Frost & Jacobs, of Cincinnati, Ohio, of counsel), for petitioner.

Lee A. Jackson, of Washington, D. C. (Sewall Key, Helen R. Carloss, and Morton K. Rothschild, all of Washington, D.C., on the brief), for respondent.

Before HICKS, SIMONS and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The petitioner, A. J. Long, Jr., seeks a review, pursuant to the provisions of §§ 1141, 1142 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §§ 1141, 1142, of the decision of the Tax Court of the United States holding that there was a deficiency in his income tax for the calendar year 1939 in the amount of $43,057.05. The question involved is whether a distribution of $9 per share which was paid by The A. Nash Company...

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