MOUNTAIN VIEW SANITARIUM CO. v. HUNTLEY

No. 9990.

25 F.2d 1016 (1927)

MOUNTAIN VIEW SANITARIUM CO. v. HUNTLEY, Collector of Internal Revenue.

District Court, D. Oregon.

November 14, 1927.


Attorney(s) appearing for the Case

Carey & Kerr, Chas. E. McCulloch, and Ivan F. Phipps, all of Portland, Or., for plaintiff.

Millar E. Gilchrist, Asst. U. S. Atty., of Portland, Or., for defendant.


BEAN, District Judge.

The only question in this case is whether the plaintiff is entitled to be classified for the purpose of taxation as a personal service corporation within the meaning of section 200 of the Revenue Act of 1918 (40 Stat. 1057 [Comp. St. § 6336 1/8a]), which provides: "The term `personal service corporation' means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves...

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