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ZENZ v. QUINLIVAN

No. 12066.

213 F.2d 914 (1954)

ZENZ v. QUINLIVAN.

United States Court of Appeals, Sixth Circuit.

June 11, 1954.

Attorney(s) appearing for the Case

M. R. Schlesinger, Cleveland, Ohio, Bert P. Hebenstreit, Toledo, Ohio, Spengler, Nathanson, Hebenstreit & Heyman, Toledo, Ohio, Grossman, Schlesinger & Carter, Cleveland, Ohio, for appellant.

Walter Akerman, Jr., Washington, D. C., H. Brian Holland, Ellis N. Slack, Washington, D. C., John J. Kane, Jr., U. S. Atty., Cleveland, Ohio, for appellee.

Before MILLER, Circuit Judge, and GOURLEY and STARR, District Judges.

GOURLEY, District Judge.

The appeal relates to the interpretation of Section 115(g) of the Internal Revenue Code and poses the question —

Is a distribution of substantially all of the accumulated earnings and surplus of a corporation, which are not necessary to the conduct of the business of the corporation, in redemption of all outstanding shares of stock of said corporation owned by one person essentially equivalent to the distribution of a taxable...

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