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ST. PAUL ABSTRACT CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 342.

32 F.2d 225 (1929)

ST. PAUL ABSTRACT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 25, 1929.

Attorney(s) appearing for the Case

Samuel Lipschultz, of St. Paul, Minn., for petitioner.

V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., John Vaughan Groner, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before STONE and VAN VALKENBURGH, Circuit Judges, and PHILLIPS, District Judge.

STONE, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals, which sustained the income tax against petitioner. The basis of petitioner's objection to the levy of the tax is that it is not subject thereto, because it is a "personal service corporation," within the meaning of section 200 of the Revenue Act of 1918 (40 Stat. 1057, 1059).

Two questions are presented here — the first...

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