BAKER LAND AND TITLE COMPANY v. UNITED STATES

Nos. 11451, 11452.

231 F.2d 536 (1956)

BAKER LAND AND TITLE COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

April 4, 1956.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., S. Dee Hanson, Atty., U. S. Dept. of Justice, Washington, D. C., George E. Rapp, U. S. Atty., Madison, Wis., Robert N. Anderson, Harry Baum, Dept. of Justice, Washington, D. C., for the United States.

Roy C. LaBudde, Milwaukee, Wis., Michael, Spohn, Best & Friedrich, Milwaukee, Wis., of counsel, for appellee.

Before DUFFY, Chief Judge, and MAJOR and FINNEGAN, Circuit Judges.


FINNEGAN, Circuit Judge.

Stipulated facts in a decision on a tax refund claim, reported as Baker Land & Title Co. v. United States, D.C.Wis.1954, 126 F.Supp. 561, underlie the judgment of $2342.15 entered for plaintiff-taxpayer-Baker. By its appeal the government crystallizes the core issue of whether this corporate taxpayer's distribution to its common stockholders, of its own common stock prior to March 1, 1913 is to be...

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