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SORIN v. COMMISSIONER OF INTERNAL REVENUE

No. 254, Docket 25325.

271 F.2d 741 (1959)

Arthur SORIN and Henrietta A. Sorin, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided November 23, 1959.

Attorney(s) appearing for the Case

Mason G. Kassel, Ralph L. Concannon, New York City (Lord, Day & Lord, New York City, of counsel), for petitioners.

Charles K. Rice, Asst. Atty. Gen.; Lee A. Jackson, Harry Baum, George W. Beatty, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.

PER CURIAM.

Taxpayers petition for review of a Tax Court decision, reported at 29 T.C. 959, which held that certain corporate distributions were taxable as ordinary income under section 117(m) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 117 (m). The facts are set forth at length in the Tax Court opinion. In Glickman v. C. I. R., 2 Cir., 1958, 256 F.2d 108, 110, and Burge v. C. I. R., 4 Cir...

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