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COMMUNITY T. V. ASSOCIATION OF HAVRE v. UNITED STATES

Civ. No. 2156.

203 F.Supp. 270 (1962)

COMMUNITY T. V. ASSOCIATION OF HAVRE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Montana, Havre-Glasgow Division.

February 28, 1962.

Attorney(s) appearing for the Case

J. Chan Ettien, Havre, Mont., and Hugh D. Galusha, Jr., Peter Meloy and Robert C. Johnson, Helena, Mont., for plaintiff.

Burton A. Schwalb, Washington, D. C., Moody Brickett, U. S. Atty., Butte, Mont., and Clifford E. Schleusner, Asst. U. S. Atty., Billings, Mont., for defendant.

JAMESON, District Judge.

This is a suit for refund of income taxes paid by plaintiff corporation, Community T. V. Association of Havre. The sole issue is whether payments received by the plaintiff in 1955 ($34,737.88) and 1956 ($10,298.03) from "Class B" stockholders in return for the issuance of "Class B" stock, constituted ordinary taxable income under Section 61(a)1 of the Internal Revenue...

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