Case Name: E. H. STOLZ and Zoe Stolz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1959-05-26
Citations: 267 F.2d 482
Docket Number: No. 17611
Parties: E. H. STOLZ and Zoe Stolz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 267
Pages: 482–483

Head Matter:
E. H. STOLZ and Zoe Stolz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17611.
United States Court of Appeals Fifth Circuit.
May 26, 1959.
Rehearing Denied June 26, 1959.
Wm. Andress, Jr., Dallas, Tex., for petitioners.
Melvin L. Lebow, Melva M. Graney, Lee A. Jackson, Dept, of Justice, Washington, D. C., Arch M. Cantrall, Chief Counsel, Internal Revenue Service, John M. Morawski, Special Atty., Internal Revenue Service, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Before JONES, BROWN and WISDOM, Circuit Judges.

Opinion:
PER CURIAM.
Reversal is sought of a decision of the Tax Court holding that certain distributions of a corporation to the petitioner, E. H. Stolz, one of its stockholders, were essentially equivalent to dividends and were taxable income under 26 U.S.C.A. (I.R.C.1939) § 115(g). Stolz v. Commissioner, 30 T.C. 530. We are in agreement with the conclusion of the Tax Court. Its decision is
Affirmed.