Court Opinion

ID: 9636468
Source: CourtListenerOpinion
Date Created: 2023-08-22 14:30:01.252236+00
Date Added: 2024-06-11T18:09:46.318813
License: Public Domain

GEORGE W. ANDERSON, Circuit Judge
(dissenting). I think the court below was right on both appeals, and therefore dissent from the decision which reverses the judgment in No. 2245. In general, I agree with Judge Brewster’s views, as expressed in 18 F.(2d) 668, 670, 671. It seems to me plain that 'the tax upon $56,797.96, income which was regularly distributed, should be computed, under the proviso, upon the amount of the individual shares. The purely supposititious fact, the ground on which the majority opinion rests, that this income might have been cut down by debts and expenses of administration, does not, in my view, take it out from under the operation of the proviso. There were no such debts and expenses; it was distributed regularly; that is enough to bring the tax nothin the operation of -the proviso, without resorting to the rule that the interpretation of doubtful or ambiguous language in tax acts is to be in favor of the taxpayer. Gould v. Gould, 245 U. S. 151, 38 S. Ct. 53, 62 L. Ed. 211. 7 7