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BROOKS v. COMMISSIONER OF INTERNAL REVENUE

No. 2860.

35 F.2d 178 (1929)

BROOKS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 15, 1929.

Attorney(s) appearing for the Case

John H. Small, of Washington, D. C., for petitioner.

Randolph C. Shaw, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and GRONER, District Judge.

NORTHCOTT, Circuit Judge.

Petitioner is a resident of Maryland, and owned about 75 per cent. of the capital stock of the Sanford & Brooks Company, a corporation. There were seven or eight other stockholders, consisting of young men in the office of the company and a daughter of the petitioner. At a meeting of the stockholders of the company on March 11, 1919, an 8 per cent. dividend was declared on the capital stock, and $12,800, the amount to which petitioner...

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