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BOGGS & BUHL v. COMMISSIONER OF INTERNAL REVENUE

No. 4017.

34 F.2d 859 (1929)

BOGGS & BUHL, Incorporated, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

September 23, 1929.

Attorney(s) appearing for the Case

Maynard Teall, W. A. Seifert, B. J. Jarrett, Karl W. Warmcastle, Smith, Shaw, McClay & Seifert, and McCook & Seifert, all of Pittsburgh, Pa., for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

DAVIS, Circuit Judge.

The question at issue in this case is the value of the good will of the petitioner at the time of its organization and purchase of its stock. It contends that the value was at least $1,000,000. The Commissioner says that it did not exceed $600,000. The United States Board of Tax Appeals held with the Commissioner, and the petitioner brought the case here for review.

The petitioner is a Delaware corporation, with its principal office and...

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