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TUCKER v. ALEXANDER

No. 167.

275 U.S. 228 (1927)

48 S.Ct. 45

72 L.Ed. 253

TUCKER v. ALEXANDER, COLLECTOR.

Supreme Court of United States.

Decided November 21, 1927.

Attorney(s) appearing for the Case

Mr. Charles H. Garnett for petitioner.

Solicitor General Mitchell, with whom Messrs. A.W. Gregg, General Counsel, and F.W. Dewart, Special Attorney, Bureau of Internal Revenue, were on the brief, for respondent, presented the case in deference to the views of the court below.

MR. JUSTICE STONE delivered the opinion of the Court.

Petitioner, from March 1, 1913, and in 1920, was the owner of shares of stock in a corporation which in the latter year was dissolved and liquidated. A distribution of some portion of its assets to the stockholders had been made in May, 1913. The Commissioner of Internal Revenue taxed as income on dissolution the difference between the value of the property received by petitioner as a liquidating dividend, and...

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