E. H. Stolz and Zoe Stolz v. Commissioner of Internal Revenue
E. H. STOLZ and Zoe Stolz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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.
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