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MAYER v. DONNELLY

No. 16463.

247 F.2d 322 (1957)

Mrs. Leonie G. MAYER and Mrs. Leonie G. Mayer, Executrix, (Substituted Plaintiff), Appellants, v. Charles A. DONNELLY, Collector of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

August 13, 1957.

Attorney(s) appearing for the Case

Charles D. Marshall, New Orleans, La., for appellants.

Walter Akerman, Jr., Lee A. Jackson, Melva M. Graney, Attys., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Prim B. Smith, Jr., Asst. U. S. Atty., New Orleans, La., Ellis N. Slack, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., M. Hepburn Many, U. S. Atty., New Orleans, La., for appellee.

Before RIVES, JONES and BROWN, Circuit Judges.

RIVES, Circuit Judge.

Augustus F. (Gus) Mayer and his wife, Mrs. Leonie G. Mayer, filed separate income tax returns for the year 1943, reporting as capital gains the profit which, according to them, they had received from the sale of their stock in Gus Mayer Co., Ltd. Additional income taxes were assessed against them on the theory that certain items were not capital gains, but constituted dividends distributed to the taxpayers...

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