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COMMISSIONER OF INTERNAL REVENUE v. POPE

No. 5158.

239 F.2d 881 (1957)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Roger W. POPE et al., Respondents.

United States Court of Appeals First Circuit.

January 8, 1957.

Attorney(s) appearing for the Case

Meyer Rothwacks, Attorney, Department of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., were on brief, for petitioner.

Samuel S. Dennis, 3rd, Washington, D. C., with whom Edmund Burke, Norman B. Asher and Hale & Dorr, Boston, Mass., were on brief, for respondents.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

WOODBURY, Circuit Judge.

This petition by the Commissioner of Internal Revenue for review of a decision of the Tax Court of the United States presents a single issue on undisputed facts.

The taxpayer owned a substantial majority of the stock of two separate and distinct corporations, both of which had earned surpluses in six figures because neither had ever paid any substantial dividends but had retained its earnings for expansion. In November, 1949, the taxpayer...

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