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SOLES v. GRANGER

No. 9752.

174 F.2d 407 (1949)

SOLES v. GRANGER, Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided April 11, 1949.

Attorney(s) appearing for the Case

Elizabeth B. Davis, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson and Ellis N. Slack, Sp. Assts. to Atty. Gen., and Owen M. Burns, U. S. Atty., and Elliott W. Finkel, Sp. Asst. to U. S. Atty., both of Pittsburgh, Pa., on the brief), for appellant.

Thomas J. McManus of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN, and KALODNER, Circuit Judges.

KALODNER, Circuit Judge.

This appeal is taken from the judgment of the United States District Court for the Western District of Pennsylvania in favor of T. F. Soles, as Executor, ("Taxpayer"), in the amount of $10,201.39, with interest, representing a refund of estate taxes.1

Two questions are presented: (1) Whether a stock dividend results where a corporation increases its capital account by a transfer from surplus and pursuant...

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