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DICKMAN LUMBER COMPANY v. UNITED STATES

No. 19923.

355 F.2d 670 (1966)

DICKMAN LUMBER COMPANY, a Washington corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 28, 1966.

Attorney(s) appearing for the Case

Owen P. Hughes, Neal, Bonneville & Hughes, Tacoma, Wash., for appellant.

Richard M. Roberts, Acting Asst. Gen., Meyer Rothwacks, Gilbert E. Andrews, Martin T. Goldblum, Attys., Dept. of Justice, Washington, D. C., William N. Goodwin, U. S. Atty., Tacoma, Wash., for appellee.

Before POPE, BARNES and HAMLEY, Circuit Judges.

POPE, Circuit Judge.

Appellant corporation was assessed an accumulated earnings tax under the provisions of § 531 of the Internal Revenue Act of 1954.1 It paid the tax and then sued for refund in the court below.

The tax assessed related to accumulated income for 1959. In that year such income amounted to $142,091.88. From this it paid dividends and other sums to stockholders amounting...

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