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FERRO v. COMMISSIONER OF INTERNAL REVENUE

No. 12032.

242 F.2d 838 (1957)

Elizabeth N. B. FERRO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided March 20, 1957.

Attorney(s) appearing for the Case

George F. Shinehouse, Jr., Philadelphia, Pa. (Albert Barnes Zink, Philadelphia, Pa., on the brief), for petitioner.

Carolyn R. Just, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before GOODRICH, KALODNER and STALEY, Circuit Judges.

STALEY, Circuit Judge.

This petition for review presents for our consideration another of the countless factual situations which give rise to the question of whether a certain redemption of stock constitutes a constructive dividend under Section 115(g) of the Internal Revenue Code of 1939.

David A. Ferro (hereinafter called "petitioner") and his wife, Elizabeth N. B. Ferro, duly filed a joint income tax return for 1950.1 The Commissioner...

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