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NIXON v. LUCAS

Nos. 276, 277.

42 F.2d 833 (1930)

NIXON v. LUCAS, Commissioner of Internal Revenue (two cases).

Circuit Court of Appeals, Second Circuit.

July 7, 1930.

Attorney(s) appearing for the Case

Donald Horne, of Washington, D. C., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Helen R. Carloss and Sewall Key, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John McC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

Wistar, Underhill and Nixon, the petitioner, were partners engaged in selling lumber which they got from various sources. Among these was a company of which in the years in question they owned all the shares, divided equally between the three. This company held stumpage rights upon a tract of lumber under which the partners cut timber and sold it in their business. The company was a mere form used by them for convenience; they were its only...

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