STRAYER'S BUSINESS COLLEGE v. COMMISSIONER OF I. REVENUE

Nos. 2828, 2829.

35 F.2d 426 (1929)

STRAYER'S BUSINESS COLLEGE, Inc., v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fourth Circuit.

October 15, 1929.


Attorney(s) appearing for the Case

J. Wallace Bryan, of Baltimore, Md. (Murray T. Donoho, of Baltimore, Md., on the brief), for petitioner.

F. Edward Mitchell, 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 HAYES, District Judge.


NORTHCOTT, Circuit Judge.

The petitioner corporation was organized under the laws of the state of Maryland, in April, 1898, for the purpose of conducting and maintaining schools for the business education of young men and women, and for related purposes. Its principal office is in Baltimore, Md. During the years in controversy, it operated a school in Baltimore and a branch school in Washington, D. C.

The capital stock was $5,000, divided into 500 shares of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases