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U.S. Court of Appeals for the Fifth Circuit, 1959

E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue

E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided June 26, 1959 · Jones, Brown, Wisdom
267 F.2d 482 (Federal Reporter, Second Series)

E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue

Opinion

PER CURIAM.

Reversal is sought of a decision of the Tax Court holding that certain distributions of a corporation to the petitioner, E. H. Stolz, one of its stockholders, were essentially equivalent to dividends and were taxable income under 26 U.S.C.A. (I.R.C. 1939) § 115(g). Stolz v. Commissioner, 30 T.C. 530. We are in agreement with the conclusion of the Tax Court. Its decision is

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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