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KENNINGTON v. DONALD

No. 6026.

50 F.2d 894 (1931)

KENNINGTON v. DONALD, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

June 22, 1931.

Attorney(s) appearing for the Case

Marcellus Green and Garner W. Green, both of Jackson, Miss., and Henry J. Richardson, of Washington, D. C., for appellant.

Ben F. Cameron, U. S. Atty., of Jackson, Miss., and Wright Matthews, Atty., Bureau of Internal Revenue, of Washington, D. C., for appellee.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

Having unsuccessfully urged before the Commissioner and before the Board of Tax Appeals (8 B. T. A. 1030) that the Union Department Store Company was entitled to deduct under section 234 (a) (1), Revenue Act of 1918 (40 Stat. 1077), as additional compensation to certain employees sums due them under the terms of a contract upon which they received stock in the company from Kennington, the incorporator and sole owner of it, and having thereafter...

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