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ARAMO-STIFTUNG v. COMMISSIONER OF INTERNAL REVENUE

No. 48, Docket 21033.

172 F.2d 896 (1949)

ARAMO-STIFTUNG v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

March 10, 1949.

Attorney(s) appearing for the Case

Monroe Collenburg, of New York City (Hardin, Hess & Eder, of New York City, of counsel), for petitioner.

Theron Lamar Caudle, of Washington, D. C. (Ellis N. Slack, Helen Goodner, and Louise Foster, all of Washington, D. C., of counsel), for the Commissioner.

Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

There are two questions presented by this appeal. The first is whether certain dividends received by brokerage houses during the tax years 1940-1943 were constructively received by, and thus taxable to, the petitioner in those years. The second (which we reach only because we agree with the Tax Court that the first question must be answered "yes") is whether the petitioner may deduct, in determining its income subject to personal holding company...

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