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ST. CLAIR v. UNITED STATES

No. 9711.

90 F.Supp. 249 (1950)

ST. CLAIR v. UNITED STATES.

United States District Court S. D. California, Central Division.

May 15, 1950.

Attorney(s) appearing for the Case

Dempsey, Thayer, Deibert & Kumler, Los Angeles, Cal., for plaintiff.

James M. Carter, U. S. Atty., E. H. Mitchell, Edward R. McHale, Asst. U. S. Attys., Los Angeles, Cal., Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, Los Angeles, Cal., for defendant.

YANKWICH, District Judge.

The above-entitled cause, heretofore tried, argued and submitted, is now decided as follows:

Judgment will be for the defendant that plaintiff take nothing by the complaint. Costs to the defendant.

Comment

I am of the view that the Commissioner of Internal Revenue correctly interpreted St. Clair Estate Company in 1939 and 1940 as dividends taxable at ordinary rates, and not as partial distributions in liquidation...

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