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C. F. MEDARIS CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5381, 5382.

38 F.2d 812 (1930)

C. F. MEDARIS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

March 14, 1930.

Attorney(s) appearing for the Case

H. C. Allread, of Columbus, Ohio (Evert L. Bono, of Washington, D. C., on the brief), for petitioner.

John H. McEvers, of Washington, D. C. (Sewall Key, C. M. Charest, and Robert L. Williams, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN and HICKENLOOPER, Circuit Judges, and ANDERSON, District Judge.

MOORMAN, Circuit Judge.

The petitioner is engaged in soliciting insurance and in acting as financial agent in negotiating loans upon real estate. In 1920 and 1921 it sought and was denied classification as a personal service corporation for the purpose of income taxes. The statute (Revenue Act of 1918, c. 18, 40 Stat. 1057) allows a corporation such classification if its income (1) is to be ascribed primarily to the activities of the principal owners or stockholders...

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