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FIRST MECHANICS BANK v. COMMISSIONER OF INTERNAL REV.

No. 5775.

91 F.2d 275 (1937)

FIRST MECHANICS BANK OF TRENTON, N. J., et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

June 29, 1937.

Attorney(s) appearing for the Case

Edmund S. Kochersperger, of Washington, D. C. (Richard Stockton, 3rd, of Trenton, N. J., of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Lucius A. Buck, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

DAVIS, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals holding the petitioners liable for a deficiency of $20,179.53 in the income tax return of J. Philip Bird, for the year 1928.

The liability of the petitioners for the alleged deficiency depends upon the nature of the relationship between J. Philip Bird and the Canadian Car & Foundry Company, Ltd., hereinafter called the Canadian Company. If Bird was an employee, as the Board...

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