CRIDER BROS. COMMISSION CO. v. COMMISSIONER OF INT. REV.

No. 8450.

45 F.2d 974 (1930)

CRIDER BROS. COMMISSION CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied January 27, 1931.


Attorney(s) appearing for the Case

J. Walter Farrar, O. C. Phillips, and Perry W. Shrader, all of Kansas City, Mo., for appellant.

G. A. Youngquist, Asst. Atty. Gen., Morton Poe Fisher and Barham R. Gary, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank M. Thompson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before STONE and VAN VALKENBURGH, Circuit Judges, and SCOTT, District Judge.


VAN VALKENBURGH, Circuit Judge.

The only controlling issue presented in this appeal is whether the appellant was a personal service corporation for the years 1918, 1919, 1920, and 1921. The Board of Tax Appeals affirmed the ruling of the Commissioner, deciding, upon redetermination, that there were deficiencies of tax for 1918 of $6,069.57, for 1919, of $7,919.01, for 1920, of $418.21, and for 1921, of $3,953.43. Appellant sought and seeks to avoid these rulings and...

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