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CENTURY WOOD PRESERVING CO. v. COMMISSIONER OF INT, REV.

No. 5162.

69 F.2d 967 (1934)

CENTURY WOOD PRESERVING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

March 14, 1934.

Attorney(s) appearing for the Case

John E. McClure, of Washington, D. C. (Maud E. White and Miller & Chevalier, all of Washington, D. C., of counsel), for appellant.

Pat Malloy, Asst. Atty. Gen., J. Louis Monarch and Norman D. Keller, Sp. Assts. to the Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and I. Graff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

DAVIS, Circuit Judge.

This petition is concerned with the income tax liability of the Century Wood Preserving Company, the petitioner, for certain of its affiliates during a period of the year 1930. Prior to 1930, these affiliated companies had obtained policies of insurance on the lives of some of its officers. During the taxable period involved, these officers discontinued their connection with the affiliates and purchased the insurance policies from the corporations...

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