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HARRY S. KAUFMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 5181.

24 F.2d 44 (1928)

HARRY S. KAUFMAN, Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

January 30, 1928.

Attorney(s) appearing for the Case

J. Robert Sherrod, of Washington, D. C., and Ralph J. Schwarz, of New Orleans, La. (Merrick, Schwarz, Guste, Barnett & Redmann, of New Orleans, La., on the brief), for petitioner.

J. Arthur Adams, Sp. Atty. Bureau of Internal Revenue, and A. W. Gregg, Con. Counsel Bureau of Internal Revenue, both of Washington, D. C., Mabel Walker Willebrandt, Asst. Atty. Gen. (C. M. Charest, Gen. Counsel Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

BRYAN, Circuit Judge.

This is a petition for review of a decision by the United States Board of Tax Appeals, which held petitioner liable for income and excess profit taxes imposed by the Revenue Act of 1918 (40 Stat. 1057).

It is provided in section 218 (e) of the act (Comp. St. § 6336 1/8i) that "personal service corporations shall not be subject to taxation under this title, but the individual stockholders thereof shall be taxed in the same manner...

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