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COMMISSIONER OF INTERNAL REVENUE v. ROBERTS

No. 6538.

203 F.2d 304 (1953)

COMMISSIONER OF INTERNAL REVENUE v. ROBERTS et al.

United States Court of Appeals, Fourth Circuit.

Decided April 7, 1953.

Attorney(s) appearing for the Case

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Stanley Worth, Washington, D. C. (Edward S. Smith, Washington, D. C., on the brief), for respondents.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States. The Tax Court held that the distribution in connection with the redemption of the stock of the corporation, under the circumstances of this case, was not essentially equivalent to, and not taxable as, the distribution of a dividend under section 115(g) of the Internal Revenue Code. We think the decision of the Tax Court...

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