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COMMISSIONER OF INT. REV. v. ISAAC WINKLER & BRO. CO.

No. 5746.

53 F.2d 580 (1931)

COMMISSIONER OF INTERNAL REVENUE v. ISAAC WINKLER & BRO. CO.

Circuit Court of Appeals, Sixth Circuit.

November 3, 1931.

Attorney(s) appearing for the Case

J. G. Remey, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch, C. M. Charest, and J. K. Polk, all of Washington, D. C., on the brief), for petitioner.

Virgil Y. Moore, of Washington, D. C. (Andrew T. Smith, of Washington, D. C., and Edgar M. Johnson, of Cincinnati, Ohio, on the brief), for respondent.

Before DENISON and HICKENLOOPER, Circuit Judges, and SIMONS, District Judge.

DENISON, Circuit Judge.

The Board of Tax Appeals held that, as to certain income received in 1918, the taxpayer corporation was a "personal service corporation," within the meaning of section 200 of the Revenue Act of 1918 (40 Stat. 1058), and hence was entitled to have its tax computed under the provisions of section 303 (40 Stat. 1089). In order to justify this conclusion, it was necessary to find three things (now disputed): First, that the income in question was...

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