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PHELPS v. COMMISSIONER OF INTERNAL REVENUE

No. 15386.

247 F.2d 156 (1957)

F. Norman PHELPS and Alice Phelps, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

July 24, 1957.

Attorney(s) appearing for the Case

W. P. Thayer, Arthur H. Deibert, William L. Kumler, Los Angeles, Cal., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Marvin W. Weinstein, Ellis N. Slack, Harry Baum, C. Guy Tadlock, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HEALY and ORR, Circuit Judges and MURRAY, District Judge.

ORR, Circuit Judge.

We have for consideration a petition of F. Norman Phelps and Alice Phelps, hereafter petitioners, for a review of a decision of the Tax Court of the United States sustaining a determination by the Commissioner of Internal Revenue of a deficiency in petitioners' Federal Income Taxes for the calendar year 1948.

The question presented is whether distributions from three related corporations in redemption of stock held by the petitioners were...

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