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PIPER v. UNITED STATES

No. 697.

50 F.Supp. 363 (1943)

PIPER v. UNITED STATES.

District Court, D. Minnesota, Fourth Division.

May 27, 1943.

Attorney(s) appearing for the Case

Leland W. Scott and John W. Windhorst, of Fletcher, Dorsey, Barker, Colman & Barber, both of Minneapolis, Minn., for plaintiff.

Victor E. Anderson. U. S. Atty. and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for the United States.

NORDBYE, District Judge.

The Louise G. Piper Company was a personal holding company and was dissolved in December, 1935. The Revenue Act of 1934, Section 351, 48 Stat. 751, 26 U.S.C.A. Int.Rev.Acts, page 757, imposes a surtax of thirty per cent (30%) on the "undistributed adjusted net income" of personal holding companies. "Undistributed adjusted net income" equals the adjusted net income less certain deductions, including "dividends paid" during the tax year for...

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