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SCHMITT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11148, 11149.

208 F.2d 819 (1954)

SCHMITT et al. v. COMMISSIONER OF INTERNAL REVENUE. LEHREN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided January 8, 1954.

Attorney(s) appearing for the Case

Norman D. Keller, Pittsburgh, Pa., (Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioner.

Harry Marselli, Washington, D. C. (H. Brian Holland, Assistant Atty. Gen., Ellis N. Slack, Harry Baum, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before MARIS, GOODRICH and McLAUGHLIN, Circuit Judges.

GOODRICH, Circuit Judge.

These cases involve the taxability of a stock dividend. Joseph P. Schmitt and James S. Lehren on December 31, 1946, owned, respectively, 168 shares and 199 shares in a corporation called the Wolverine Supply & Manufacturing Company. On that date a certificate for 892 shares in the name of Wolverine was held by the Citizens National Bank of Washington, Pennsylvania. The bank returned the certificate to Wolverine on April 21, 1947. As a...

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