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SAM P. WALLINGFORD G. CORP. v. COMMISSIONER OF INT. REV.

No. 1065.

74 F.2d 453 (1934)

SAM P. WALLINGFORD GRAIN CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

December 4, 1934.

Attorney(s) appearing for the Case

Paul J. Wall, Carl I. Winsor, and John E. Boyer, all of Wichita, Kan., for petitioner.

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and Warren F. Wattles, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before LEWIS, McDERMOTT, and BRATTON, Circuit Judges.

McDERMOTT, Circuit Judge.

In Welch v. Helvering, 290 U.S. 111, 54 S.Ct. 8, 9, 78 L. Ed. 212, it appeared that the taxpayer had been an active officer of a corporation which had been adjudged a bankrupt. When the taxpayer thereafter started up in the same business on his own account, he found it necessary to pay up the debts of the bankrupt corporation in order to reestablish his relationship...

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