COMMISSIONER OF INTERNAL REVENUE v. ADOLPH HIRSCH & CO.

No. 143.

30 F.2d 645 (1929)

COMMISSIONER OF INTERNAL REVENUE v. ADOLPH HIRSCH & CO., Inc.

Circuit Court of Appeals, Second Circuit.

February 4, 1929.


Attorney(s) appearing for the Case

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and Andrew D. Sharpe, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Clark T. Brown, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Meyer Bernstein, of New York City, for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


MANTON, Circuit Judge.

The respondent was incorporated under the laws of the state of New York on August 18, 1919. The Brazilian Rubber Plantation & Development Company was also incorporated in New York on July 6, 1919. Both corporations had their place of business at a common address in New York City. Adolph Hirsch and his brother were engaged as partners in business as importers from South America, having branches there. Adolph Hirsch had a 60 per cent. interest...

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