HELVERING v. MARTIN-STUBBLEFIELD, INC.

No. 9837.

71 F.2d 944 (1934)

HELVERING, Commissioner of Internal Revenue, v. MARTIN-STUBBLEFIELD, Inc.

Circuit Court of Appeals, Eighth Circuit.

June 13, 1934.


Attorney(s) appearing for the Case

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Bryan Wilson, of St. Louis, Mo. (James V. Dunbar, W. Donald Dubail, and Charles R. Judge, all of St. Louis, Mo., on the brief), for respondent.

Before GARDNER, WOODROUGH, and VAN VALKENBURGH, Circuit Judges.


WOODROUGH, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals involving corporate income taxes for the years 1927 and 1928. The respondent is a Missouri corporation engaged in lending money on real estate mortgages, and has its principal office and place of business at St. Louis, Mo. Its books are kept on the basis of cash receipts and disbursements. In its "Unearned Commissions" account at the end of the calendar years 1927 and 1928 appeared...

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