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UNITED STATES v. E. REGENSBURG & SONS

Nos. 231, 232, Docket 23402, 23403.

221 F.2d 336 (1955)

UNITED STATES of America, Plaintiff-Appellee, v. E. REGENSBURG & SONS, a corporation, Defendant-Appellant, and Adele Regensburg, Executrix of the Estate of Isaac Regensburg, deceased, Defendant. UNITED STATES of America, Plaintiff-Appellee, v. E. REGENSBURG & SONS, a corporation, Defendant-Appellant, and Sally Regensburg, Perls Ross and Edward Bellette Regensburg, as Administrators c. t. a. of the Estate of Bellette Regensburg, deceased, Defendants.

United States Court of Appeals Second Circuit.

Decided April 11, 1955.

Attorney(s) appearing for the Case

J. Edward Lumbard, U. S. Atty., New York City (Thomas C. Burke, Asst. U. S. Atty., New York City, of counsel), for plaintiff-appellee.

Paskus, Gordon & Hyman, New York City (Arthur B. Hyman, Charles H. Lieb and Robert R. Slaughter, New York City, of counsel), for defendant-appellant.

Before CLARK, Chief Judge, FRANK, Circuit Judge, and GALSTON, District Judge.

GALSTON, District Judge.

The primary question presented on these appeals is whether payments made to the stockholders of this family corporation were dividends, as the Government contends, or loans, as the appellants contend. In essence the same or similar question was presented to this court in Regensburg v. Commissioner, 2 Cir., 144 F.2d 41, certiorari denied 323 U.S. 783, 65 S.Ct. 272, 89 L.Ed. 625, and nothing that appears in...

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