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PORTER v. COMMISSIONER OF INTERNAL REVENUE

No. 4224.

39 F.2d 360 (1930)

PORTER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

March 18, 1930.

Attorney(s) appearing for the Case

Walter L. Sheppard and William C. Alexander, Jr. (of Foulkrod, Sheppard, Porter & Alexander), all of Philadelphia, Pa., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WOOLLEY and DAVIS, Circuit Judges, and JOHNSON, District Judge.

WOOLLEY, Circuit Judge.

This case differs from that of Houston v. Commissioner (C. C. A.) 39 F.2d 351, mainly in procedure and in one issue of law arising from the procedure.

William W. Porter was one of the eleven directors of the Real Estate Trust Company of Philadelphia who, on its failure in 1906, raised among themselves a fund of $2,505,000 to restore its solvency. His contribution was $75,000. The fund was to be used...

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