WIEGAND v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10226-10234.

194 F.2d 479 (1952)

WIEGAND et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Reargued December 7, 1951.

Decided February 13, 1952.


Attorney(s) appearing for the Case

Harry Friedman, Washington, D. C., for petitioners.

Loring W. Post, Washington, D.C. Theron Lamar Caudle, Charles Oliphant, Washington, D.C., Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, and MARIS and STALEY, Circuit Judges.


BIGGS, Chief Judge.

The petitioners comprise all the stockholders of the Wiegand Company, save two (the Tourtelots, whose tax case was decided in their favor, Tourtelot v. Commissioner of Internal Revenue, 7 Cir., 1951, 189 F.2d 167, and they seek a review of a decision of the Tax Court, 14 T.C. 136, which confirmed assessments of deficiencies against them by reason of stock dividends declared by Wiegand...

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