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SHEPPARD & MYERS v. COMMISSIONER OF INTERNAL REVENUE

No. 4367.

45 F.2d 50 (1930)

SHEPPARD & MYERS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

November 20, 1930.

Attorney(s) appearing for the Case

John F. McCarron, of Washington, D. C., and Virgil P. Ettinger, of New York City, for appellant.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dewitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON and DAVIS, Circuit Judges, and AVIS, District Judge.

AVIS, District Judge.

Petitioner-appellant is engaged in the business of manufacturing and selling men's shoes, and has been so engaged since 1901. In 1901 H. D. Sheppard and C. N. Myers, who are the owners of practically all of the stock of the corporation, formed a copartnership, under the name of Sheppard & Myers, for the purpose of opening and operating retail stores for the sale of shoes manufactured by the corporation. Each of the partners owned a one-half...

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