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DENVER LIVE STOCK COM'N CO. v. COM'R OF INTERNAL REVENUE

No. 8163.

29 F.2d 543 (1928)

DENVER LIVE STOCK COMMISSION CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

November 24, 1928.

Attorney(s) appearing for the Case

Leslie E. Greene, of Denver, Colo. (Harold W. Perry, of Denver, Colo., and J. S. Boyd, of Chicago, Ill., on the brief), for appellant.

John Vaughan Groner, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, General Counsel, Bureau of Internal Revenue, and J. Arthur Adams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before VAN VALKENBURGH and COTTERAL, Circuit Judges, and REEVES, District Judge.

VAN VALKENBURGH, Circuit Judge.

This appeal is brought to review a decision of the United States Board of Tax Appeals which affirmed a ruling of the Commissioner of Internal Revenue determining a deficiency of $7,000.96 in income and excess profit taxes for the fiscal year ending May 31, 1920. Appellant seeks classification as a personal service corporation. The only question involved is whether, under the statutory definition of such corporation, the capital of the...

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