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ALEXANDER, CONOVER & MARTIN v. COMMISSIONER OF INT. REV.

No. 4376.

45 F.2d 383 (1930)

ALEXANDER, CONOVER & MARTIN, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 18, 1930.

Attorney(s) appearing for the Case

J. S. Boyd, Edmund D. Adcock and Irvin H. Fathchild, all of Chicago, Ill., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER and EVANS, Circuit Judges, and LINDLEY, District Judge.

LINDLEY, District Judge.

Petitioner seeks a review of a decision of the United States Board of Tax Appeals wherein that body approved additional assessments of corporate income and profits taxes for the year 1920 and 1921 of $7,120.21 and $2,351.03, respectively, upon the basic proposition that during the years in question petitioner was not a personal service corporation within the meaning of that term as used in the Revenue Act. If the Board was wrong in its conclusion...

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