HASH v. C. I. R.

No. 7969.

273 F.2d 248 (1959)

G. Lester HASH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided December 15, 1959.


Attorney(s) appearing for the Case

Oppie L. Hedrick, Beckley, W. Va., and Hobart Richey, Wheeling, W. Va., for petitioner.

Rita E. Hauser, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOBELOFF, Chief Judge, BOREMAN, Circuit Judge, and THOMSEN, District Judge.


THOMSEN, District Judge.

This case involves a deficiency in the individual income tax of G. Lester Hash (taxpayer) for the calendar year 1953. The deficiency resulted from the determination by the Commissioner that an amount of $12,284.97, credited in 1953 to taxpayer's personal account on the books of a corporation of which he was president, was taxable as a dividend constructively received by taxpayer in that year. The Tax Court sustained the Commissioner, T.C.Memo...

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