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PERRAULT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5465-5476.

244 F.2d 408 (1957)

Ainslie PERRAULT and Mae Frances Perrault, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Repsondent. R. M. GUNN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). Alma L. GUNN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Arthur T. SAUNDERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Margueret A. SAUNDERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Arthur T. SAUNDERS and Margueret A. Saunders, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. R. E. STANFORD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Peggy Q. STANFORD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ainslie PERRAULT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mae Frances PERRAULT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ALLIED PAINT MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

April 19, 1957.

Attorney(s) appearing for the Case

Graham Loving, Jr., Oklahoma City, Okl. (Louis Eisenstein, Washington, D. C., and James D. Fellers, Oklahoma City, Okl., were with him on the brief), for petitioners.

David O. Walter, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for respondent.

Before HUXMAN, MURRAH and LEWIS, Circuit Judges.

PER CURIAM.

Petitioners seek to review decisions of the Tax Court involving the personal income tax liabilities of the individual petitioners for the years 1946 and 1948 and the corporate income tax liability of the Allied Paint Company for the years 1947, 1948, and 1949. The Tax Court has determined that income claimed by the individual petitioners as proceeds from a sale and taxable as a capital gain should be treated as dividend income and subject to normal rates...

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