SINGLETON V. COMMISSIONER, 439 U. S. 940 (1978)
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U.S. Supreme Court
Singleton v. Commissioner, 439 U.S. 940 (1978)
Singleton v. Commissioner of Internal Revenue
No. 78-78
Decided October 30, 1978
439 U.S. 940
ON PETITION FOR WRIT OF CERTIORARI TO THE
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
The petition for a writ of certiorari is denied.
MR. JUSTICE BLACKMUN, with whom MR. JUSTICE MARSHALL and MR. JUSTICE POWELL join, dissenting.
The issue in this federal income tax case is whether a cash distribution that petitioner husband (hereafter petitioner) received in 1965 with respect to his shares in Capital Southwest Corporation (CSW) was taxable to him as a dividend, as the United States Court of Appeals for the Fifth Circuit held, or whether that distribution was a return of capital, and therefore not taxable, as the Tax Court held. I regard the issue as of sufficient importance in the administration of the income tax laws to justify review here, and I dissent from the Court's failure to grant certiorari.