Case Name: BENJAMIN GUINNESS, PETITIONER, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1948-05-17
Citations: 110 Ct. Cl. 690
Docket Number: No. 43726
Parties: BENJAMIN GUINNESS, PETITIONER, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 110
Pages: 690–690

Head Matter:
BENJAMIN GUINNESS, PETITIONER, v. THE UNITED STATES
[No. 43726]
[109 C. Cls. 84;
334 U. S. —]

Opinion:
Income tax; distribution of stock as dividend to stockholder before transfer. Statute of limitation. Petition dismissed.
Plaintiff's petition for writ of certiorari denied by the Supreme Court May 17,1948.