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GREEN'S ADVERTISING AGENCY v. BLAIR

No. 5426.

31 F.2d 96 (1929)

GREEN'S ADVERTISING AGENCY v. BLAIR, Commissioner of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

February 11, 1929.

Attorney(s) appearing for the Case

Heller, Ehrman, White & McAuliffe, Jerome B. White, and Lloyd W. Dinkelspiel, all of San Francisco, Cal., for plaintiff in error.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and John Vaughan Groner, Sp. Asst. Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for defendant in error.

Before GILBERT and DIETRICH, Circuit Judges, and LOUDERBACK, District Judge.

LOUDERBACK, District Judge.

The petitioner and plaintiff in error was engaged in the business of buying and selling advertising space in theaters, on curtains, programs, slides, and films, for customers. Exemption from corporation taxes was sought by the plaintiff in error, on the theory it was a personal service corporation. This was disallowed by the Commissioner; the plaintiff in error appealed to the Board of Tax Appeals. This board affirmed the ruling of the...

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