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BORD v. DISTRICT OF COLUMBIA

No. 18476.

344 F.2d 560 (1965)

Ned BORD and Anne R. Bord, Petitioners, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided March 4, 1965.

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.

Mr. Robert E. McCally, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corporation Counsel, Milton D. Korman, Principal Asst. Corporation Counsel, and Henry E. Wixon, Asst. Corporation Counsel, were on the brief, for respondent.

Before FAHY, BASTIAN and WRIGHT, Circuit Judges.

J. SKELLY WRIGHT, Circuit Judge:

This is a petition for review of a decision of the District of Columbia Tax Court upholding an assessment of deficiency in petitioners' District of Columbia income taxes for the year 1958. The questions raised on appeal are (1) whether amounts received by a stockholder as proceeds from the sale of corporate property are taxable as dividends under 47 D.C.CODE § 1551c(m) (1961); (2) whether petitioners were entitled in their 1958...

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