UNITED STATES v. PANN


23 F.2d 714 (1927)

UNITED STATES v. PANN et al.

District Court, S. D. California, S. D.

December 14, 1927.


Attorney(s) appearing for the Case

Samuel W. McNabb, U. S. Atty., and Elden McFarland, Asst. U. S. Atty., both of Los Angeles, Cal.

Frank G. Fallon, of Los Angeles, Cal., for defendants.


McCORMICK, District Judge.

In this suit in equity a careful review of the record convinces me that the allegations of the bill of complaint as amended have been sustained.

Angelus Brokerage Company cannot be classified as a personal service corporation. It lacks at least one of the three essentials of a personal service corporation under section 200 of the Revenue Act of 1918 (Comp. St. § 6336 1/8a), in that capital...

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