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G. M. BASFORD CO. v. UNITED STATES

No. K-14.

59 F.2d 259 (1932)

G. M. BASFORD CO. v. UNITED STATES.

Court of Claims.

June 6, 1932.

Attorney(s) appearing for the Case

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

Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, WILLIAMS, LITTLETON, and WHALEY, Judges.

GREEN, Judge.

The plaintiff brings this suit to recover $10,448.09 with interest which it alleges it overpaid on its income taxes for the years 1919, 1920, and 1921. The claim upon which plaintiff's case is based is that it is entitled to be classified as a personal service corporation under section 200 of the Revenue Acts of 1918 and 1921. Under such a classification the plaintiff should not have been taxed as a corporation but the individual stockholders would be...

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