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HENRY C. BECK COMPANY v. C. I. R.

No. 28533.

433 F.2d 309 (1970)

HENRY C. BECK COMPANY, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

October 19, 1970.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Division, U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Richard P. Milloy, Atty., Internal Revenue Service, Gilbert E. Andrews, Stanley L. Ruby, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellant.

Sam G. Winstead, Jack Pew, Jr., William D. Jordan, Dallas, Tex., for appellee.

Before GODBOLD, SIMPSON and MORGAN, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue appeals from a decision of the Tax Court, which held that a distribution of funds by a corporation wholly-owned by appellee, Henry C. Beck Company (Beck) and its joint venturer, Utah Construction and Mining Co. (Utah), was a dividend paid from the earnings and profits of the subsidiary within the meaning of Sections 301 and 316, I.R.C. 1954, thereby qualifying as a dividend received by a corporation under Section 243...

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