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COMMISSIONER v. MUNTER

No. 674.

331 U.S. 210 (1947)

COMMISSIONER OF INTERNAL REVENUE v. MUNTER.

Supreme Court of United States.

Decided May 5, 1947.

Attorney(s) appearing for the Case

Lee A. Jackson argued the cause for petitioner. With him on the brief were Acting Solicitor General Washington, Sewall Key, Helen R. Carloss, Stanley M. Silverberg and I. Henry Kutz.

Samuel Kaufman argued the cause for respondents. With him on the brief was David Glick.

MR. JUSTICE BLACK delivered the opinion of the Court.

The Commissioner assessed deficiencies against respondents for failure to report as 1940 income dividends paid to them on stock of Crandall-McKenzie & Henderson, Inc., which respondents had bought earlier in that year.1 These dividends are taxable as income to the respondents if the corporation paid them out of its earnings and profits. Int. Rev. Code §§ 22 (a), 115 (a...

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