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COMMISSIONER OF INTERNAL REVENUE v. KELHAM

No. 12664.

192 F.2d 785 (1951)

COMMISSIONER OF INTERNAL REVENUE v. KELHAM et al.

United States Court of Appeals Ninth Circuit.

Rehearing Denied January 3, 1952.

Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Asst. Attys. Gen., for petitioner.

Leon De Fremery, Morrison, Hohfeld, Foerster, Shuman & Clark, San Francisco, Cal., for respondents.

Walter Slack, San Francisco, Cal., for Alma Spreckles and others.

Before HEALY and POPE, Circuit Judges, and FEE, District Judge.

JAMES ALGER FEE, District Judge.

During the years 1938 to 1940, both Grace H. Kelham and the other respondents, who were stockholders in the J. D. and A. B. Spreckels Company,1 received distributions therefrom. The parties stipulated how much of the distributions were to be taxed as dividends for each year, presenting the solution varying upon the answer to three questions presented to the Tax Court. Other stipulations covered other problems...

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