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ATLANTA-SOUTHERN DENTAL COLLEGE v. COM'R OF INT. REV.

No. 5904.

50 F.2d 34 (1931)

ATLANTA-SOUTHERN DENTAL COLLEGE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 27, 1931.

Attorney(s) appearing for the Case

Thomas M. Stubbs, of Atlanta, Ga., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and A. G. Divet, Sp. Assts. to Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., J. P. Jackson, Sp. Asst. to Atty. Gen., for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

This case is here upon a petition for review of the finding and order of the Board of Tax Appeals sustaining the action of the Commissioner of Internal Revenue in refusing petitioner classification as a personal service corporation. The primary facts are fully and fairly stated in the finding and opinion of the Board of Tax Appeals, in 15 B. T. A. 1325; they will not be restated here.

Petitioner was engaged in teaching, and it is...

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