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DISTRICT OF COLUMBIA v. OPPENHEIMER

No. 16472.

301 F.2d 563 (1962)

DISTRICT OF COLUMBIA, Petitioner, v. Beatrice W. OPPENHEIMER, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided March 22, 1962.

Attorney(s) appearing for the Case

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 Harrison S. Howes, Asst. Corp. Counsel, were on the brief, for petitioner.

Mr. Gilbert Hahn, Jr., Washington, D. C., with whom Messrs. Philip W. Amram and Bruce G. Sundlun, Washington, D. C., were on the brief, for respondent. Mr. Mark B. Sandground, Washington, D. C., also entered an appearance for respondent.

Before EDGERTON, BAZELON, and FAHY, Circuit Judges.

EDGERTON, Circuit Judge.

General Realties, Inc., owned improved real estate which it held for income and not for sale. Oppenheimer was one of its stockholders. The District of Columbia assessed a deficiency in Oppenheimer's 1953 income tax, based on the difference between the amount she invested in the corporation and the value of the property it distributed to her when it was dissolved. The question is whether this difference was a "dividend" as the term is defined...

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