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JOSEPH L. O'BRIEN CO. v. C. I. R.

No. 13676.

301 F.2d 813 (1962)

JOSEPH L. O'BRIEN CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided April 9, 1962.

As Amended April 23, 1962.

Attorney(s) appearing for the Case

Francis T. Anderson, Philadelphia, Pa., for petitioner.

Morton K. Rothschild, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

The petitioner, Joseph L. O'Brien Co., filed this petition to review the decision of the Tax Court1 which rejected its contention that it was entitled to a dividends-received deduction for 1955 under the provisions of the Internal Revenue Code of 1954.2

The single issue presented is whether petitioner was the beneficial owner of stock on the record date on which a certain dividend...

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