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UNITED STATES v. C. C. CLARK, INC.

No. 11789.

159 F.2d 489 (1947)

UNITED STATES v. C. C. CLARK, Inc.

Circuit Court of Appeals, Fifth Circuit.

Writ of Certiorari Denied May 5, 1947.

Attorney(s) appearing for the Case

Arthur L. Jacobs, Sp. Asst. to Atty. Gen., and Chester L. Sumners, U. S. Atty., of Oxford, Miss., for appellant.

F. E. Hagler and Ed M. Lowrance, both of Memphis, Tenn., for appellee.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

Writ of Certiorari Denied May 5, 1947. See 67 S.Ct. 1306.

HOLMES, Circuit Judge.

This appeal involves income taxes for 1937 under the Revenue Act of 1936.1 The essential facts, as stipulated by the parties and found by the trial court, are as follows:

In December, 1937, the taxpayer declared a dividend to its stockholders in the amount of $118,500, payable in its own notes out of undistributed profits. A few months thereafter...

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