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GENERAL AGGREGATES CORPORATION v. C. I. R.

No. 6018.

313 F.2d 25 (1963)

GENERAL AGGREGATES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided January 31, 1963.

Attorney(s) appearing for the Case

Bertram H. Loewenberg, Boston, Mass., with whom Daniel Needham, Jr., Boston, Mass., Stephen A. Hopkins, Cohasset, Mass., and Sherburne, Powers & Needham, Boston, Mass., were on brief, for petitioner.

Stanton H. Zarrow, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen. and Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

This petition to review a decision of the Tax Court raises the single ultimate question of whether the court's finding that taxpayer received certain funds in 1951 and 1952 as dividends was incorrect, in whole or in part. Taxpayer, General Aggregates Corporation, is a Massachusetts corporation, having, at the period in question, 14,941 outstanding shares of Class A (preference) stock and 54,538 shares...

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