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MEYER v. COMMISSIONER

Docket No. 4951.

7 T.C. 1381 (1946)

BERTRAM MEYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 20, 1946.

Attorney(s) appearing for the Case

Sydney A. Gutkin, Esq., for the petitioner.

Jonas M. Smith, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

This proceeding is before us on mandate from the Circuit Court of Appeals for the Third Circuit. In an opinion reported at 5 T.C. 165, we held that certain distributions, in the form of preferred stock redemptions, which the petitioner as sole stockholder received from the Bersel Realty Co. during the years 1938 to 1941, inclusive, were made at such time and in such manner as to be essentially...

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