FRANCISCUS REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8703.

39 F.2d 583 (1930)

FRANCISCUS REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 8, 1930.


Attorney(s) appearing for the Case

Marion C. Early, of St. Louis, Mo. (B. B. Pettus, of Washington, D. C., and M. B. Wood, of St. Louis, Mo., on the brief), for appellant.

Morton Poe Fisher, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before STONE and BOOTH, Circuit Judges, and REEVES, District Judge.


REEVES, District Judge.

This appeal involves income taxes for the years 1920 and 1921 in the sum of $6,153.57 and $4,117.55, respectively. It is taken from an order of redetermination entered by the United States Board of Tax Appeals and promulgated in November, 1928.

The petition for review is in conformity with and pursuant to an act approved February 26, 1926.

The sole question presented is whether the appellant was entitled to be classed as a personal...

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