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

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)

Counsel

Wm. Andress, Jr., Dallas, Tex., for petitioners., Melvin L. Lebow, Melva M. Graney, Lee A. Jackson, Dept, of Justice, Washington, D. C., Arch M. Cantrall, Chief Counsel, Internal Revenue Service, John M. Morawski, Special Atty., Internal Revenue Service, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Cases that cite this one

5 later published cases cite this decision.

Grubbs v. Commissioner (United States Tax Court 1962)
Hays v. Commissioner (United States Tax Court 1971)
F. E. Gooding v. The United States. Elizabeth Gooding v. The United States (Court of Claims 1964)
Gooding v. United States (Court of Claims 1964)
Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States (4th Cir. 1962)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.