cited Cited "see" Sears v. United States See Weitzner v. United States, 309 F.2d 45 (5th Cir. 1962), cert. denied, 372 U.S. 913 , 83 S.Ct. 727 , 9 L.Ed.2d 720 (1963).

discussed Cited "see" Eli Lilly and Company v. The United States See Neff v. United States, 305 F.2d 455 , 157 Ct.Cl. 322 , (1962) , vacating and withdrawing 301 F.2d 330 , 157 Ct.Cl. 304 , cert. denied, 372 U.S. 913 , 83 S.Ct. 727 , 9 L.Ed.2d 720 (1963) where the court said 305 F.2d at 457 at 157 Ct.Cl. 327 : Even assuming that the sole force motivating the redemption was, as plaintiffs contend, the desire to raise additional capital to support corporate operations, we would view the distribution as one by its nature essentially equivalent to a dividend.