MR. JUSTICE STONE delivered the opinion of the Court.
The decision in this case, which is here on certiorari, turns on that in Bankers Pocahontas Coal Co. v. Burnet, just decided, ante, p. 308.
Petitioner, a stockholder in the Bankers Pocahontas Coal Co., received dividends upon his stock which were, to some extent, a distribution of the royalty payments received by the corporation and involved in its suit against the Commissioner. The...
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