COMMISSIONER OF INTERNAL REVENUE v. RENYX

No. 370.

66 F.2d 260 (1933)

COMMISSIONER OF INTERNAL REVENUE v. RENYX.

Circuit Court of Appeals, Second Circuit.

July 5, 1933.


Attorney(s) appearing for the Case

Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

J. Robert Sherrod, of Washington, and Herbert S. Duncombe, of New York City (Miller & Chevalier, of Los Angeles, Cal., and Duncombe & Duncombe, of New York City, of counsel), for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.


SWAN, Circuit Judge.

Harmon & Co. was incorporated in 1917 under the laws of Delaware for the purpose of selling stock of another corporation upon a commission basis. For the year 1919 it filed an informational return as a personal service corporation, showing the payment of salaries to its three officers in an aggregate amount of more than $228,000. Each of its three officers owned one-third of its capital stock. The Commissioner denied the corporation personal...

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