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PEYTONA LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 3224.

55 F.2d 27 (1932)

PEYTONA LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 14, 1932.

Attorney(s) appearing for the Case

F. M. Livezey and John T. Delaney, both of Huntington, W. Va. (Livezey, Hogsett & McNeer, of Huntington, W. Va., on the brief), for petitioner.

John H. McEvers, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and McCLINTIC, District Judge.

PARKER, Circuit Judge.

This is a petition by the Peytona Lumber Company to review a decision of the Board of Tax Appeals, which denied to petitioner the status of affiliation with the Elk Creek Lumber Company for the period from January 1 to November 12, 1920, and also denied petitioner's claim to a special assessment for the year 1920. Petitioner is a lumber manufacturing corporation. The majority of its stock in 1920 was owned by one E. K. Mahan and a group of stockholders...

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