MODEL DAIRY v. COMMISSIONER OF INTERNAL REVENUE

No. 8482.

36 F.2d 768 (1929)

MODEL DAIRY, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

December 10, 1929.


Attorney(s) appearing for the Case

Benjamin H. Flesher, of Minneapolis, Minn., for appellant.

John M. McEvers, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before KENYON and VAN VALKENBURGH, Circuit Judges, and MARTINEAU, District Judge.


MARTINEAU, District Judge.

This is a petition to review the decision of the United States Board of Tax Appeals. In 1919 the Model Dairy was incorporated for the purpose of handling dairy products, and in that year commenced business. Its business had formerly been carried on by two competing partnerships composed of five members, all of whom became officers in the new company. Salaries for 1920 and 1921 were fixed and paid...

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