1. Home
  2. Browse Decisions
  3. F.2d
  4. 328 F.2d
  5. 328 F.2d 520 (1963)
 

DISTRICT OF COLUMBIA v. GOLDMAN

Nos. 17352, 17354.

328 F.2d 520 (1963)

DISTRICT OF COLUMBIA, Petitioner, v. Hyman GOLDMAN and Yetta D. Goldman, et al., Respondents. Hyman GOLDMAN and Yetta D. Goldman, et al., Petitioners, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided December 26, 1963.

Petition for Rehearing Denied February 17, 1964.

Attorney(s) appearing for the Case

Mr. Werner Strupp, Washington, D. C., with whom Mr. Nathan Sinrod, Washington, D. C., was on the brief, for petitioners in No. 17354 and respondents in No. 17352.

Mr. Henry E. Wixon, Asst. Corp. Counsel for 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 in No. 17352 and respondent in No. 17354.

Before WILBUR K. MILLER, WASHINGTON and DANAHER, Circuit Judges.

Petition for Rehearing en Banc in No. 17352 Denied February 17, 1964.

DANAHER, Circuit Judge.

The Tax Court here decided that certain distributions of net earnings by the named corporations were dividends subject to tax. It also held that yet other amounts of depreciation reserves distributed to the petitioner-stockholders were capital distributions and nontaxable. We agree with the result reached and the treatment set forth in the opinion of the Tax Court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases