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POTTS-TURNBULL ADVERTISING CO. v. UNITED STATES

No. F-285.

37 F.2d 970 (1930)

POTTS-TURNBULL ADVERTISING CO. v. UNITED STATES.

Court of Claims.

January 13, 1930.

Attorney(s) appearing for the Case

Arnold R. Baar, of Chicago, Ill. (Wilbur A. Giffen and KixMiller, Baar & Hoffman, all of Chicago, Ill., on the brief), for plaintiff.

Arthur J. Iles, of Indianapolis, Ind., and Herman J. Galloway, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GREEN, and GRAHAM, Judges.

BOOTH, Chief Justice.

The plaintiff is a Missouri corporation, with its principal office at Kansas City. Since 1910 it has been engaged in the business of an advertising agency. In 1919 the plaintiff filed for the year 1918 its tax return upon the basis of a personal-service corporation. The Commissioner of Internal Revenue denied the plaintiff personal-service classification, re-audited plaintiff's return, and assessed a deficiency tax against the plaintiff of $7...

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