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ALAMEDA INV. CO. v. McLAUGHLIN

No. 5689.

33 F.2d 120 (1929)

ALAMEDA INV. CO. et al. v. McLAUGHLIN, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied July 15, 1929.

Attorney(s) appearing for the Case

Dana Latham and Melvin D. Wilson, both of Los Angeles, Cal., and Thornton Wilson, of Oakland, Cal. (Miller, Chevalier & Latham, of Los Angeles, Cal., and Miller & Chevalier, of Washington, D. C., of counsel), for appellants.

George J. Hatfield, U. S. Atty., and George M. Naus, Asst. U. S. Atty., both of San Francisco, Cal., for appellee.

Before RUDKIN, DIETRICH, and WILBUR, Circuit Judges.

RUDKIN, Circuit Judge.

Throughout the year 1922 the Hawley Investment Company, the Pacific Nash Motor Company, and the Alameda Investment Company were corporations organized and existing under the laws of the state of California. During that period Stuart S. Hawley owned or controlled substantially all of the capital stock of the Hawley Company; the Hawley Company owned or controlled substantially all of the capital stock of the Motor Company; and Hawley and the Hawley...

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