Flanagan v. Helvering

U.S. Court of Appeals, D.C. Circuit · Decided 1940-10-14

Cited by 113 later decision(s) in our corpus · see the citation network in Lexace

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VINSON, Associate Justice. The question presented by this appeal is whether the Board of Tax Appeals erred in its ultimate determination that moneys received by the McCaffrey estate, in redemption of a part of its stock in F. Archibald, Inc., was “essentially equivalent to the distribution of a taxable dividend”. From a stipulation of facts and the testi…

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