1. Home
  2. Browse Decisions
  3. F.2d
  4. 215 F.2d
  5. 215 F.2d 673 (1954)
 

HOUCK v. HINDS

No. 4797.

215 F.2d 673 (1954)

George C. HOUCK, Jr., Appellant, v. H. I. HINDS, Individually and as Collector of Internal Revenue, Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied October 8, 1954.

Attorney(s) appearing for the Case

James D. Fellers, Graham Loving, Jr., Oklahoma City, Okl. (Mosteller, Fellers, Andrews & Loving, Oklahoma City, Okl., were with them on the brief), for appellant.

Ellis N. Slack, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., George F. Lynch, Sp. Asst. to the Atty. Gen., Fred M. Mock, U. S. Atty., and Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., were with him on the brief), for appellee.

Before BRATTON, HUXMAN and MURRAH, Circuit Judges.

BRATTON, Circuit Judge.

This is an income tax case. In his return for the year 1946, George C. Houck, Jr., hereinafter referred to as the taxpayer, treated as capital gain the amount of $1,250 received from a corporation in which he was a shareholder. The Commissioner of Internal Revenue determined that the amount thus received should be treated as a dividend distribution made by the corporation. A deficiency in tax resulted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases