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BERLINER v. DISTRICT OF COLUMBIA

Nos. 14024-14028.

258 F.2d 651 (1958)

Henry A. BERLINER, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Josephine M. BERLINER, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Robert B. FRANK, Trustee for Cora A. Berliner Cunningham, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Robert B. FRANK, Trustee for Josephine L. Berliner Vargas, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Robert B. FRANK, Trustee for Henry A. Berliner, Jr., Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided May 1, 1958.

Writ of Certiorari Denied June 30, 1958.

Attorney(s) appearing for the Case

Mr. Bernard I. Nordlinger, Washington, D. C., with whom Messrs. Milton W. King, Wallace Luchs, Jr., Robert B. Frank and Charles Kershenbaum, Washington, D. C., were on the brief, for petitioners.

Mr. W. David Huddle, Washington, D. C., also entered an appearance for petitioners.

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Douglas H. Moore, Jr., Asst. Corp. Counsel, were on the brief, for respondent.

Before FAHY, WASHINGTON and DANAHER, Circuit Judges.

Writ of Certiorari Denied June 30, 1958. See 357 U.S. 937, 78 S.Ct. 1384.

WASHINGTON, Circuit Judge.

These cases arise under the income tax laws of the District of Columbia. They present the question whether amounts distributed in complete liquidation of a corporation, to the extent that those amounts exceed the cost of the stock and represent corporate earnings, are properly includible in the stockholders' gross...

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