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PREY BROS. LIVE STOCK COMMISSION CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 19.

36 F.2d 326 (1929)

PREY BROS. LIVE STOCK COMMISSION CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

December 2, 1929.

Attorney(s) appearing for the Case

J. N. Tincher, of Hutchinson, Kan. (Don Shaffer and Rubert G. Martin, both of Hutchinson, Kan., and J. S. Boyd, of Chicago, Ill., on the brief), for appellant.

Randolph C. Shaw, of Washington, D. C. (Sewall Key and Barham R. Gary, Sp. Asst. Attys. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before LEWIS, PHILLIPS, and McDERMOTT, Circuit Judges.

McDERMOTT, Circuit Judge.

The Board of Tax Appeals declined to classify the petitioner as a personal service corporation, and this petition to review that decision follows.

The period involved is from June 30, 1918, to December 31, 1919. The statute involved is section 200 of the Revenue Act of 1918 (40 Stat. 1058), which defines a personal service corporation as —

"* * * a corporation whose income is to be ascribed primarily to the activities...

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