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LOEB v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9082, 9083.

159 F.2d 549 (1946)

LOEB v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. LOEB

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied February 5, 1947.

Attorney(s) appearing for the Case

KixMiller, Baar & Morris, Arnold R. Baar and Arthur R. Foss, all of Chicago, Ill., for Herbert A. Loeb.

Douglas W. McGregor, Asst. Atty. Gen., Sewall Key, Robert N. Anderson, Robert Koerner, and Melva M. Graney, Sp. Assts. to the Atty. Gen., and J. P. Wenchel and John W. Smith, Bureau of Internal Revenue, both of Washington, D. C., for C. I. R.

Before EVANS and MINTON, Circuit Judges, and LINDLEY, District Judge.

EVANS, Circuit Judge.

The Commissioner has imposed deficiency income taxes upon Herbert Loeb for the years 1939 and 1940, which the Tax Court has sustained in the amounts of $7,159.18 and $20,785.16, respectively.

The alleged deficiency grows out of the Commissioner's assertion that Loeb was taxable on $60,000 dividends, declared in the years in question,1 upon ten thousand shares of Hillman Company stock, which Loeb had transferred...

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